TITLE

DEVELOPING AN EFFECTIVE CODE OF CONDUCT

AUTHOR(S)
Gibbs, Everett
PUB. DATE
June 2003
SOURCE
Financial Executive;Jun2003, Vol. 19 Issue 4, p40
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article focuses on the development of formal written codes of conduct for organizations. It states that codes of conduct are mandated by the U.S. Sarbanes-Oxley Act as well as by listing requirements of the major stock exchanges. It mentions that codes of conduct usually contain statements by the organization's chief executive officer stating the organization is committed to conducting business with integrity and the highest ethical standards. It comments that codes of conduct also should provide a discussion of what roles the organization's policies, structure, internal controls, and risk management will play in helping employees comply with the code of conduct, including the role of personal accountability.
ACCESSION #
9948420

 

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