This tool contains two audit program samples that can be used by organizations to ensure a commitment to high ethical standards.

Validation procedures include obtaining a copy of the code and assessing whether it is comprehensive and provides guidance to employees to make appropriate decisions in a wide enough variety of situations to be appropriately reflective of the scope of the company’s operations, determining that there is a process in place to communicate the code throughout the organization, and reviewing documentation or other evidence to validate that the process accomplishes the objective of achieving adequate communication throughout the organization.