Global Advanced Research Journal of Management and Business Studies (GARJMBS) ISSN: 2315-5086 April 2014 Vol. 3(4), pp 155-159
Copyright © 2014 Global Advanced Research Journals
Original Research Articles
The Board and Ethics: Tone at the Top
Zimbabwe Open University 7th Floor, Stanley House CNR First Street and Jason Moyo Avenue
Email : email@example.com
Accepted 24 February 2014
This document is targeted at internal auditors. It looks at the usual issues of controls, risk management and governance from philosophical perspectives and applauds the organisers for going beyond these usual items to the board room and to the ethical realm. The author uses ancient wisdom of Aristotelian ethics to make sense of the responsibilities of internal auditors, board of directors and senior management. The main claim here is that human nature and human institutions by nature need auditors who inform the board about the state of the company and if the board is properly informed then it will be in a good position to guide the company morally and morality is in fact the foundation of good business.
Keywords: Board Management, Ethics, Governance, Business Organisation.