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- Title
Do the RIGHT THING.
- Authors
KRAMER, BONITA K. PETERSON; JOHNSON III, JOHN E.
- Abstract
The article examines the key role of internal auditors in determining the effectiveness of a company's code of conduct (COC). The objectives of a COC are to formally form the expectations of the company regarding business ethics and to provide employees some guidance if they should find themselves in circumstances where there is no obvious right way to act. The article also lists the main principles of an effective COC including the commitment from the board of directors and the applicability to all jurisdictions in which the organization operates.
- Subjects
BUSINESS ethics -- Social aspects; CONDUCT of life -- Social aspects; COACHING of employees; BOARDS of directors; INTERNAL auditors
- Publication
Internal Auditor, 2010, Vol 67, Issue 1, p38
- ISSN
0020-5745
- Publication type
Article