The Namibian Governance Code was implemented in 2014 and calls for organisations to manage ethics effectively. This study proposes an ethics framework that can be used by management to build an ethical culture and used by internal auditors to assess the effectiveness of an organisation’s ethical culture. Data was collected from managers and senior internal auditors in the financial services industry, based on their views of the proposed ethics framework. Management agreed that such a framework could contribute to building an ethical organisational culture because there is a lack of guidance available. Internal auditors agreed that the framework could assist the IAF in assessing ethics. However, it appears that this practice in Namibia is limited to an assessment of the codes of conduct only. Furthermore, there appears to be a lack of reporting on ethics performance to stakeholders, primarily because participants’ organisations did not implement integrated reporting as yet.

中文翻译：

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纳米比亚道德管理和评估框架：内部审计的观点

《纳米比亚治理守则》于2014年实施，要求组织有效管理道德。这项研究提出了一个道德框架，管理层可以使用它来建立道德文化，内部审计师可以使用它来评估组织道德文化的有效性。根据他们对拟议道德框架的看法，从金融服务业的经理和高级内部审计师中收集数据。管理层一致认为，由于缺乏指导，这种框架可以有助于建立道德的组织文化。内部审计师同意，该框架可以协助IAF评估道德。但是，纳米比亚的这种做法似乎仅限于对行为守则的评估。此外，