题目解释:A公司有公司准则,B公司没有,A公司的道德准则涵盖了采购,和供应商关系和其他能指导员工行为的内容.问下面哪几项能合理推断出? 1. A公司比B有更高的道德行为 2.

A公司建立了评价员工行为的标准 3. B公司由于缺乏正式的道德准则,不利于审计.

考点:Corporate Responsibility for Ethical Behavior  关键词 : logically inferred

解题思路:找出题目描述的情况和选项的对应关系

The existence of a corporate code of ethics, by itself, does not ensure higher standards of ethical behavior. It must be complemented by follow-up policies and monitoring activities to ensure adherence to the code.
Standards which would influence individual actions can be documented in places other than in a corporate code of ethics. For example, there may be defined policies regarding purchasing activities that may serve the same purpose as a code of ethics. These policies also serve as criteria against which activities may be evaluated.
A formalized corporate code of ethics presents objective criteria by which actions can be evaluated and would thus serve as criteria against which activities could be evaluated. The existence of a corporate code of ethics, by itself, does not ensure higher standards of ethical behavior. It must be complemented by follow-up policies and monitoring activities to ensure adherence to the code. Standards which would influence individual actions can occur in other places than the corporate code of ethics. For example, there may be defined policies regarding purchasing activities that may serve the same purpose as a code of ethics. These policies also serve as criteria against which activities may be evaluated.
The absence of a formal corporate code of ethics in company B would not prevent a successful audit of ethical behavior in that company. Standards which would influence individual actions can be documented in places other than in a corporate code of ethics. For example, there may be defined policies regarding purchasing activities that may serve the same purpose as a code of ethics. These policies also serve as criteria against which activities may be evaluated.