As with any ethical issue, one must always go back to first principles - do no harm; act in the interests (long-term) of the organization; seek first to understand. The leadership of any organization, whether it is the CEO, Vice-President, Unit Manager, or team supervisor, has a responsibility to set the tone for ethical practice.
The specific ethical behaviors addressed by the Sarbanes-Oxley legislation, executive oversight, audit procedures, and independent verification of results, provide a roadmap for all of us in business to develop policies, procedures, and best practice for delivering our services ethically.
Dennis, great practices. Following Sarbanes-Oxley Act is for sure to prevent ethical issues; that's why the Act is created for.
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