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This briefing first appeared as an article in CIPFA's Audit Viewpoint.
It sets out the core elements of an ethics audit, supporting the internal audit opinion on governance and addressing areas of risk. It highlights some current areas of risk and also identifies sources of good practice.
Robust ethical arrangements in an organisation are an important part of achieving good governance so an audit of this area will contribute to the development of fit-for-purpose governance.
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Diana Melville, Advisor
T: +44 (0)20 7543 5600