Organizations benefit from having ethical practices, and support for those practices must come from all sectors of the organization. That support will not automatically be present in all sectors; however, it must be cultivated and nurtured for it to grow. Ethical practices are inherently valuable in the sense that they satisfy the organization's moral/ethical obligations. A pragmatic side to the value of ethical practices also exists. Ultimately, ethically founded organizations are more effective and more successful.

This tool contains two sample guides that can be used by auditors to implement an effective ethics program.