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审计咨询人员课程训练03.ppt

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审计咨询人员课程训练03.ppt
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Professional Ethics,Chapter 3,Learning Objective 1,Distinguish ethical from unethical behavior in personal and professional contexts.,What are Ethics?,Ethics can be defined broadly as a set of moral principles or values.,Each of us has such a set of values.,We may or may not have considered them explicitly.,Need for Ethics,Ethical behavior is necessary for a society to function in an orderly manner.,The need for ethics in society is sufficiently important that many commonly held ethical values are incorporated into laws.,Why People Act Unethically,The person’s ethical standards are different from those of society as a whole.,The person chooses to act selfishly.,In many instances, both reasons exist.,Prescribed Ethical Principles,Trustworthiness,Respect,Fairness,Responsibility,Caring,Citizenship,A Person’s Ethical Standards Differ from General Society,Embezzlers,Con artists,Shoplifters,Most people who commit such acts feel no remorse when they are apprehended because their ethical standards differ from those of society as a whole.,A Person Chooses to Act Selfishly – Example,Person A finds a briefcase containing important papers and $1,000.,He tosses the briefcase and keeps the money.,He brags to his friends about his good fortune.,This action probably differs from most of society.,A Person Chooses to Act Selfishly – Example,Person B faces the same situation but responds differently.,He keeps the money but leaves the briefcase.,He tells nobody and spends the money.,He has violated his own ethical standards and chose to act selfishly.,Learning Objective 2,Resolve ethical dilemmas using an ethical framework.,Ethical Dilemmas,An ethical dilemma is a situation a person faces in which a decision must be made about appropriate behavior.,Rationalizing Unethical Behavior,Everybody does it.,If it’s legal, it’s ethical.,Likelihood of discovery and consequences,Resolving Ethical Dilemmas,1. Obtain the relevant facts.,2. Identify the ethical issues from the facts.,3. Determine wh
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