Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 121

A culture of honesty and ethics includes these elements:

 A value system founded on integrity

 A positive workplace environment where employees have positive feelings about the entity

 Human resource policies that minimize the chance of hiring or promoting individuals with low levels of honesty, especially for positions of trust

 Training—both at the time of hire and on an ongoing basis—about the entity’s values and its code of conduct

 Confirmation from employees that they understand and have complied with the entity’s code of conduct and that they are not aware of any violations of the code

 Appropriate investigation and response to incidents of alleged or suspected fraud