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Include organizational values in the Code of Conduct.


CONTROL ID
12919
CONTROL TYPE
Process or Activity
CLASSIFICATION
Preventive

SUPPORTING AND SUPPORTED CONTROLS



This Control directly supports the implied Control(s):
  • Establish, implement, and maintain a Code of Conduct., CC ID: 04897

There are no implementation support Controls.


SELECTED AUTHORITY DOCUMENTS COMPLIED WITH



  • Work with appropriate stakeholders to develop codes of conduct that address the organizational mission, vision, values, key policies, and expected business conduct. (OCEG GRC Capability Model, v. 3.0, P2.1 Develop Codes of Conduct, OCEG GRC Capability Model, v 3.0)
  • Within the organization: The governing body should ensure that the organization conducts itself in a manner consistent with its organizational values. (§ 6.7.3.3 ¶ 1 b), ISO 37000:2021, Governance of organizations — Guidance, First Edition)
  • Laws and rules provide the minimum set of organizational values against which behaviour is assessed. Other organizational values (see 6.1) are provided in collectively agreed documents such as a code of conduct, code of ethics or standards of behaviour. The following are examples of the leadership v… (§ 6.7.3.3 ¶ 2, ISO 37000:2021, Governance of organizations — Guidance, First Edition)
  • Having defined the organizational values, the governing body should ensure that these organizational values are being demonstrated and are an active part of decision-making. The governing body should use these organizational values to determine the manner in which the organizational purpose is to be… (§ 6.1.3.3 ¶ 2, ISO 37000:2021, Governance of organizations — Guidance, First Edition)
  • Furthermore, the governing body, and its members, should demonstrate commitment to the organizational purpose and values by leading the organization to fulfil its organizational purpose and behaving in accordance with the organizational values. (§ 6.1.3.4 ¶ 3, ISO 37000:2021, Governance of organizations — Guidance, First Edition)
  • As professionals, members perform an essential role in society. Consistent with that role, members of the American Institute of Certified Public Accountants have responsibilities to all those who use their professional services. Members also have a continuing responsibility to cooperate with each ot… (0.300.020.02, AICPA Code of Professional Conduct, August 31, 2016)