Article: Réflexion sur la sensibilisation à l’éthique des futurs professionnels de l’audit : Étude exploratoire dans le contexte tunisie

Feten ARFAOUI* and Salma DAMAK AYADI**

* ISCAE Manouba
** IHEC Carthage

Abstract

This study has as objective to explore and to identify educational tools for teaching ethics to auditors and the expectations of the involved actors (auditors, teachers and audit students) in the Tunisian context. Data collection was based on 61 interviews with these actors. The data analysis allowed us to reveal the main challenges for teaching ethics to auditors and to list some innovative educational tools for future professionals when they are confronted with difficult situations in the workplace.