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There will be many situations in a business environment where an explicit company policy does not exist. If the company's culture is rules based but a specific circumstance is not addressed in the rules, employees will fall back on their personal values to resolve ethical dilemmas. That could put the organization's internal control objectives at risk, because the decisions being made will be based on the employees' personal values and not the values of the company. A documented code of ethics gives the employees a framework for decision-making when no explicit rule exists. This framework should lead to decisions that are consistent with the company's overall objectives, ensure consistency in decisions, and lead to a common understanding of expected behaviors, since the personal values of each individual will not be the driving factor in their decisions.
This choice is not correct because senior management should always be involved in ethics regarding the values and culture of their company.
This choice is not correct because company management is never freed from responsibility for inappropriate behavior by employees of the business.
This choice is not correct because the documentation of a code of conduct is not a reason to discontinue ethics training. Ethics training should be ongoing.