As ethical behaviour becomes increasingly important in business, more and more companies are taking steps to address their ethical decision-making.

Financial scandals in Australia have raised questions about the role of internal auditors on a global scale. Is there a problem with raising the red flag?

Telling an auditor to be more sceptical is like teaching your grandmother to suck eggs, but accounting bodies clearly think scepticism could be better exercised within the profession. The question is how?