This audit program sample 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.
Policies & Procedures
Standards of Conduct Policy
Methodologies & Models
Fraud/Integrity Risk Methodology
Checklists & Questionnaires