Code of Ethics
- Code of ethics are written standards that are reasonably designed to deter wrongdoing to promote honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships.
- An effective code of conduct is a fundamental element of an effective control environment and antifraud program.
- A company's code of conduct should apply to all persons in an accounting or financial reporting oversight role.
- A code of conduct should include all employees.
2005 - Federal Transit Administration