内部审计师道德困境初探①章之旺 南京审计学院内部审计系王 路 南京审计学院内部审计系[摘 要] 近年来,内部审计师的道德问题日益凸显,而相应的理论研究却较为缺乏。本文在剖析道德及道德困境概念的基础上,分析了内部审计师道德困境的成因、表现形式和影响因素,并对如何解决道德困境提出了建议。最后,鉴于内部审计师道德困境是一个现实难题,我们指出了未来研究应关注的几个基本问题。[关键词] 内部审计;道德困境;职业道德规范Review on Internal Auditors’Ethical DilemmaAbstract:In recent years,the ethical problem of internal auditors has become increasingly promi-nent,and the relevant theoretical research is comparatively lack. Based on analyzing the moral andethical dilemma of concept,this paper analyzes the causes,forms and determinants of internal audi-tors’ethical dilemma. Finally,we put forward some suggestions on how to solve the ethical dilemma.Finally,the future research direction is given.Key Words:Internal auditing,Ethical dilemma,Ethical codes of conduct