The Board and Ethics: Tone at the Top

Jameson Kurasha

Zimbabwe Open University 7th Floor, Stanley House CNR First Street and Jason Moyo Avenue

Email : chrischiwome@gmail.com

Accepted 24 February 2014

Abstract

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.