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January 2011
By Michael A. Gunns, FCA and Mark N. Wexler, PhD. To help members of boards fulfill their responsibility for the oversight of an organization’s ethical climate, the Risk Oversight and Governance Board (ROGB) of the Canadian Institute of Chartered Accountants (CICA) has commissioned this re-issue of its publication 20 Questions Directors Should Ask about Codes of Conduct. This edition has been updated to reflect changes in the business and regulatory environments. Directors’ oversight role includes assuring themselves that the organization’s culture is characterized by ethical practices and business behaviour. This briefing provides suggested questions for directors to ask the CEO, senior management, professional advisors — and themselves. Directors and CEOs will find it useful in assessing their present approach to formulating or revising Codes of Conduct and to overseeing the implementation of these Codes throughout organizations for which they are responsible. Purchase a hard copy Download a soft copy |
