Management's integrity and ethical values include:
A) codes of conduct.
B) communication of entity values and behavioural standards to personnel through policy statements.
C) management's actions to reduce incentives for dishonest acts.
D) all of the above

Question

Quizplus · Accepted Answer

All the given options are correct and provide an adequate description of management's integrity and ethical values. Codes of conduct outline expected behaviour and serve as a basis for decision-making. Communication of entity values and behavioural standards creates a shared understanding among personnel that helps to promote ethical behaviour. Management's actions to reduce incentives for dishonest acts demonstrate a commitment to ethical behaviour and create an environment that discourages unethical conduct. Therefore, all the above options are important for management's integrity and ethical values.

Management's Integrity and Ethical Values Include