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Jazmine Chairez
Professor Boswell
PHIL 32400
13 February, 2018
Analysis Paper
The code of ethics I chose has to do with my major which is accounting but to be more
specific as an accountant I am trying to be auditor. The code of ethics I chose is from the
organization of “The Institute of Internal Auditors’ Code of Ethics”. The reason I chose this code
of ethics is because I have recently learned about this institute about auditors in my accounting
class, and I was able to learn some codes that they have to go by that are kind of harsh and
vague. The other reason for me choosing this code of ethics is because it relates specially what I
want to do with my accounting degree in the near future which is auditing for companies. By
analyzing this paper, I can be able to get insight on what how it is to be auditor, so that was my
most important reason why I chose this code of ethics.
As I read throughout the code of ethics one problem I had was the integrity maybe
because it was too vague and does not give a good enough explanation. It is this one “1.3. Shall
not knowingly be a party to any illegal activity, or engage in acts that are discreditable to the
profession of internal auditing or to the organization.” (The Institute of Internal Auditors
Copyright 2013) I believe that the issue is that it says we cannot be involved in illegal or be
discreditable to our profession, but to what I want to know how can we be aware of which
activities they are because they do not mention that. So it would have been better if they added
some examples so that auditors could be me cautious. At times just by reading we believe we
understand but to an extent we actually not sure on what specific terms they want us to follow, so
at the end it just ends up make people follow the moral in a wrong way it is not supposed to be
used as.
Jazmine Chairez
Professor Boswell
PHIL 32400
13 February, 2018
As I was mentioning before the thing I would add on to this part of the code is to provide
some examples in what things we should be cautious on doing so that it is not illegal or
discreditable. For example, I would maybe mention a few scenarios on were we need to be
cautious because it could be that we are not following the code directly. Another thing I would
do is that I would make the wording a little less general and be more specific on the point I am
trying to make understood to everybody. This is the way I would have rewritten it, in the portion
were it starts off with “1.3. Shall not knowingly be a party to any illegal activity, or engage in
acts that are discreditable to the profession of internal auditing or to the organization.” (The
