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Author: Josef Wieland Publisher: Springer Science & Business Media ISBN: 3662051079 Category : Business & Economics Languages : en Pages : 260
Book Description
The articles collected in this volume deal with the contents and processes of good corporate practice. Their common question is how moral values and ethical demands can become an integral part of economic and corporate deci sions- in a way that is credible and comprehensible for the society. Generally accepted best practice or minimum requirements for codes of conduct matter in this context. They codify values like integrity, fairness, openness, honesty, truthfulness, solidarity and justice, which have to be im plemented in a company's day-to-day business. In one sentence: There is a need to develop criteria for seriosity and credibility, for evaluating and con trolling standards of conduct and the managerial systems created for this purpose. In the international arena terms like Ethics management system, Ethics program, Values program, Ethics audit and Social audit are in use to denote these management systems. In this context it seems to me that the European perspective results from the values driven integration of corporate govern ance (e.g. risk management, compliance), quality management (e.g. human capital, supply chain) and corporate citizenship (human rights, ecology, so cial responsibility, communitiy) into a comprehensive and consistent man agement decision system. The core value and common denominator of these areas is sustainability. This, for instance, as opposed to narrow compliance programs that are largely law driven, to use a distinction which Lynn S. Paine introduced.
Author: Josef Wieland Publisher: Springer Science & Business Media ISBN: 3662051079 Category : Business & Economics Languages : en Pages : 260
Book Description
The articles collected in this volume deal with the contents and processes of good corporate practice. Their common question is how moral values and ethical demands can become an integral part of economic and corporate deci sions- in a way that is credible and comprehensible for the society. Generally accepted best practice or minimum requirements for codes of conduct matter in this context. They codify values like integrity, fairness, openness, honesty, truthfulness, solidarity and justice, which have to be im plemented in a company's day-to-day business. In one sentence: There is a need to develop criteria for seriosity and credibility, for evaluating and con trolling standards of conduct and the managerial systems created for this purpose. In the international arena terms like Ethics management system, Ethics program, Values program, Ethics audit and Social audit are in use to denote these management systems. In this context it seems to me that the European perspective results from the values driven integration of corporate govern ance (e.g. risk management, compliance), quality management (e.g. human capital, supply chain) and corporate citizenship (human rights, ecology, so cial responsibility, communitiy) into a comprehensive and consistent man agement decision system. The core value and common denominator of these areas is sustainability. This, for instance, as opposed to narrow compliance programs that are largely law driven, to use a distinction which Lynn S. Paine introduced.
Author: CCPS (Center for Chemical Process Safety) Publisher: John Wiley & Sons ISBN: 9781118021620 Category : Technology & Engineering Languages : en Pages : 960
Book Description
This book discusses the fundamental skills, techniques, and tools of auditing, and the characteristics of a good process safety management system. A variety of approaches are given so the reader can select the best methodology for a given audit. This book updates the original CCPS Auditing Guideline project since the implementation of OSHA PSM regulation, and is accompanied by an online download featuring checklists for both the audit program and the audit itself. This package offers a vital resource for process safety and process development personnel, as well as related professionals like insurers.
Author: S.P. Kaptein Publisher: Springer Science & Business Media ISBN: 940114978X Category : Philosophy Languages : en Pages : 229
Book Description
Why is ethics important to organizations? What are the characteristics of an ethical organization? How can we audit the ethics of an organization? What measures and activities stimulate the ethical development of organizations? This book addresses these questions. It is easier to say that ethics is necessary than to tell how to organize ethics. This book provides a fundamental and coherent vision on how ethics can be organized in a focused way. This study examines the assumptions for organizing ethics, the pitfalls and phases of such a process, the parts of an ethics audit and the great variety of measures. The methods and insights illustrated in this book are based partially on practical research. One of these methods, the Ethics Thermometer, was based on more than 150 interviews at various organizations. The Ethics Thermometer has been applied in a great variety of profit and not-for-profit organizations in order to measure an organization's perceived context, conduct and consequences. This book will be important to scholars in the field of business ethics, as well as to managers and practitioners. For scholars, this study provides general knowledge about auditing and developing the ethics of an organization. A summary is given of the criteria by which the ethical content of an organization can be measured. For managers and practitioners, this study provides concrete suggestions for safeguarding and improving ethics within their organizations.
Author: United States Government Accountability Office Publisher: Lulu.com ISBN: 0359536395 Category : Reference Languages : en Pages : 234
Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: Lynn Fountain Publisher: CRC Press ISBN: 131535022X Category : Business & Economics Languages : en Pages : 270
Book Description
This book helps auditors understand the reality of performing the internal audit role and the importance of properly managing ethical standards. It provides many examples of ethical conflicts and proposes alternative actions for the internal auditor. Internal auditors are well-schooled on the IIA Standards, but the reality is that the pressure placed on internal auditors related to execution of work and upholding ethical standards can be very difficult. Regardless of best practice or theory, auditors must be personally prepared to manage through issues they run across.
Author: Government Accounting Office Publisher: www.Militarybookshop.CompanyUK ISBN: 9781780397030 Category : Business & Economics Languages : en Pages : 242
Book Description
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Author: Stephen Northcutt Publisher: Elsevier ISBN: 9780080478821 Category : Computers Languages : en Pages : 500
Book Description
The target audience for this book is any IT professional responsible for designing, configuring, deploying or managing information systems. This audience understands that the purpose of ethics in information security is not just morally important; it equals the survival of their business. A perfect example of this is Enron. Enron's ultimate failure due to a glitch in the ethics systems of the business created the most infamous example of an ethics corporate breakdown resulting in disaster. Ethics is no longer a matter of morals anymore when it comes to information security; it is also a matter of success or failure for big business. * This groundbreaking book takes on the difficult ethical issues that IT professional confront every day. * The book provides clear guidelines that can be readily translated into policies and procedures. * This is not a text book. Rather, it provides specific guidelines to System Administrators, Security Consultants and Programmers on how to apply ethical standards to day-to-day operations.
Author: United States Government Accountability Office Publisher: Lulu.com ISBN: 0359541828 Category : Reference Languages : en Pages : 88
Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author: H. C. MRUTHYUNJAYA Publisher: PHI Learning Pvt. Ltd. ISBN: 8120346319 Category : Business & Economics Languages : en Pages : 773
Book Description
This comprehensive and well-organised book deals with some of the basic issues associated with business ethics and value systems. It presents the views of different schools of thought on this subject and dissects the phenomenon of corruption to expose its root causes. The book provides a critical analysis of this social epidemic that forces corporates to become corrupt and remain unethical. Besides, it describes a few popular ethical theories, some of the key issues that affect ethical decision process and the role of total quality management in ensuring practice of good workplace ethics. Primarily intended for the postgraduate students of management and commerce, the book can also be used beneficially by practicing professionals. Key Features Presents more than forty live cases that show a cross-section view of different types of unethical practices. Gives model ethical codes for a few professions. Provides spreadsheets to enable satisfactory compliance with legal and statutory requirements.
Author: Josef Wieland
Author: Josef Wieland
Author: CCPS (Center for Chemical Process Safety)
Author: S.P. Kaptein
Author: United States Government Accountability Office
Author: Lynn Fountain
Author: Government Accounting Office
Author: Linda K. Trevino
Author: Stephen Northcutt
Author: United States Government Accountability Office
Author: H. C. MRUTHYUNJAYA