From the Chronicle of Higher Ed comes this link to The Banality of Heroism. It's worth reading, as are a couple other articles that are part of the Greater Good, which I was heretofore unaware.
Some basic questions in the article (co-authored by one of the researchers behind the Stanford Prison Experiment) can be applied to the corporate realm.
This article on the bystander syndrome is also worth reading. If resistance to the bystander syndrome can be learned, it should be part of training for every auditor.