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Code of Ethics PPT.pptx

  1. Outlines of the Session
  2. Meaning of Ethics • Every one is watching E • Time Management T • Health and Safety H • Individual Loyalty I • Commitment C • Social Networking S Ethics are the moral principles that govern a person’s behavior or the conducting of activity
  3. What is Ethics:  Ethics is a system of moral principles  They affect how people make decisions and lead their lives  Ethics is concerned with what is good for individuals and society, and is also described as moral philosophy  The term is derived from the Greek word ethos which can mean custom, habit, character or disposition.  It is the study of morally appropriate behaviour and decisions, and examining what should be done. Ethics helps to mould and shape human behaviour. It aids employees to perform their roles.  However, ethics cannot be instilled unless we ‘practice what we preach’. Otherwise, the effect of preaching will last only as long as a house of cards.
  4. Ethics covers the dilemmas: How to live a good life? Our rights and responsibilities The language of right and wrong Moral decisions- What is good & bad Our concept of ethics have been derived from religious, philosophy & culture
  5. Personal ethics in the workplace  Personal ethics refers to a person's beliefs about what's right and wrong and guides individuals in the decisions they make both in and out of the workplace. Here we explore what personal ethics are, why they are important, the difference between personal and professional ethics, and common examples of personal ethical principles.
  6. Personal Ethics  Personal ethics refers to the set of moral values that form the character & conduct of a person. Personal ethics also refers to the ethics that a person identifies with in respect to people and situations that they deal with in everyday life.
  7. Personal Ethics  Personal Ethics are installed in us from Childhood itself  They are influenced by the beliefs and views of our family, religion, friends and other who have a major impact in our life  Honesty, integrity, sense of responsibility, trustworthiness are some common example of personal ethics  These personal ethics are learn from the childhood which are reflected in our behavior  It is correct to say that our behavior, the decision we make, etc. are governed by personal ethics. The principles of personal ethics are: Concern and respect for the autonomy of others. Honesty and the willingness to comply with the law. Fairness and the ability not to take undue advantage of others
  8. Professional ethics refers to the ethics that a person must adhere to in respect of their interactions and business dealings in their professional life.
  9. Professional Ethics Typically these include Honesty, Trustworthiness, Transparency, Accountability, Confidentiality, Objectivity, Respect, Obedience to the law, and Loyalty. A professional code of ethics is designed to ensure employees are behaving in a manner that is socially acceptable and respectful of one another. It establishes the rules for behaviour and sends a message to every employee that universal compliance is expected.
  10.  Differences between personal and professional ethics There are a few key differences between personal and professional ethics. The primary difference is that a personal set of ethics refers to an individual’s beliefs and values in any area of life, while professional ethics refers to a person’s values within the workplace. Some people differentiate personal and professional ethics by viewing a personal ethical system as a personal moral code or a person’s conscience, while professional ethics are viewed as a set code of conduct that must be adhered to in the workplace.
  11. DifferencebetweenProfessional Ethics and Personal Ethics Professional Ethics Personal Ethics Professional ethics is the code of conduct imposed on an employee or a member of a certain profession Personal ethics is the code of conduct that govern an individual’s whole life |Learned relatively later in life, specially after joining the work force Learned from childhood influenced by family, religion, friends and close surroundings Same throughout the organization or profession Differ by individuals Associated with Law, Crime, Punishment Associated with religion, sin, virtue Learned from Management, Team leader, Co-workers Learned from Parents, Teachers, Role Models Professional Commitment Personal Choice Written code of conduct Unwritten code of conduct Examples: Punctuality, time-management, confidentiality, transparency, etc. Example: Honesty, openness, integrity, sincerity, etc.
  12. Ethics – 6 Basic Ethical Principles:  Beneficence, Least Harm, Autonomy, Non-Violence or Peace, Justice and Truthfulness  Principle # 1. Beneficence:  The beneficence principle enunciates a fundamental principle of ethical conduct. This essentially means doing good to others. According to this principle, all our thoughts and actions must be directed to ensure that others benefit from these thoughts and actions. This can be done without much difficulty. People generally tend to care more about themselves than others. Even small actions performed by us can be based on this principle.
  13.  As an example, consider a person parking his/her motor vehicle, a car or a motor cycle. He/She must park the vehicle in such a way that it does not block pedestrians walking on the road, prevent smooth flow of traffic, or obstruct another person‘s parked vehicle. Many times, people park their vehicle oil the road without caring about the inconvenience caused to others.  As another example, consider an unfortunate accident where a person has been hit by a vehicle and the driver of that vehicle has fled. The person has been badly injured and requires urgent help. What would you do? Here, doing good to others would mean mitigating the injured person’s suffering by ensuring that he/she gets immediate medical help.
  14.  Principle # 2. Least Harm:  The second ethical principle to keep in mind is that our actions must result in the least harm to others. There can be situations where, even if we intend to do good to others, our actions may cause some harm to them. In such a situation, it is necessary to ensure that our actions are such that we cause the least harm to others.  Let us consider the case of a train accident. One’s duty in such an event is to help the injured passengers. He/She must get them out of the compartment; help the authorities take the injured to the hospital, and so on. On the other hand, sometimes it is seen that people use such incidents as an opportunity to steal the belongings of the injured, hapless people.
  15.  Principle # 3. Autonomy:  This principle essentially states that we need to respect the autonomy of others for performing actions. We should not impose our views on others. This principle assumes that every person knows what is good for himself/herself. One can also look at it from the point of view of the person performing the action, who decides that what he/she is going to do is good for himself/herself.  As an example, consider your own case. As a student you may have opted for a course based on your love for the subject. On the other hand, some of you may have taken up the course because your parents took the decision for you. They have invaded your autonomy to take decisions about yourself. This is a very common occurrence and many students end up pursuing a course for which they have no aptitude or do not like.
  16.  Principle # 4. Non-Violence or Peace:  This principle has become very relevant today. Violence has now pervaded all sections of society and has become its greatest bane. One of the basic ethical principles is to shun violence and to not support those who resort to it. Unless we adhere to this principle, no substantial progress can be made in ethical behaviour.  Our greatest concern is that there is a tendency to resort to violence in cases where many other options are available. There is also a nonchalant attitude to violence among people. This is a major cause for concern.  In an incident, a person was killed by a group. The police could not even investigate the case because in the violence that spread in the aftermath of this murder, many people were killed, a large number of houses were burnt, and hundreds were injured. In this case, there was violence for no particular reason.
  17.  Principle # 5. Justice:  The principle of justice states that our actions must be such that they are fair to everyone concerned. All ethical decisions must be based on the principle of fairness. There can be situations where a deviation from past practice is required. All such cases must be analysed and justified before a decision different from earlier decisions is made.  For example, consider the many development-induced displacements that make headlines in the newspapers these days. The building of a dam, the requirement of a weapon-testing ground, the need for a nuclear power plant, or the need for an expressway might necessitate displacement of a community to clear land for such a purpose.  If you take the specific case of a dam, it is a necessary part of infrastructure development as it provides water for irrigation and electric power generation. The construction of a dam is, thus, for the common good of a large section of the society. However, thousands of people are displaced from their land and their means of livelihood threatened because of such a project.
  18.  Principle # 6. Truthfulness:  Truthfulness is the quality of telling, adhering to, or upholding the truth. This appears to be a universal principle. Truthfulness also leads to other values such as trustworthiness and honesty. Mahatma Gandhi highlighted this principle when he undertook the freedom struggle and named it Satyagraha, desire for truth.  We will seldom find an example where not telling the truth gets us any real benefit. In the Upanishads, it is said asato ma sat gamaya, meaning ‘lead me from falsehood to truth’. Truthfulness is thus a universal principle propounded by all religious texts. In engineering measurements, it is mentioned that the true value of a quantity is not known.
  19. What is an Ethical Dilemma?  An ethical dilemma (ethical paradox or moral dilemma) is a problem in the decision-making process between two possible options, neither of which is absolutely acceptable from an ethical perspective. Although we face many ethical and moral problems in our lives, most of them come with relatively straightforward solutions.  On the other hand, ethical dilemmas are extremely complicated challenges that cannot be easily solved. Therefore, the ability to find the optimal solution in such situations is critical to everyone.
  20.  There are three conditions that must be present for a situation to be considered an ethical dilemma.  The first condition occurs in situations when an individual, called the “agent,” must make a decision about which course of action is best. Situations that are uncomfortable but that don’t require a choice, are not ethical dilemmas. For example, students in their internships are required to be under the supervision of an appropriately credentialed social work field instructor. Therefore, because there is no choice in the matter, there is no ethical violation or breach of confidentiality when a student discusses a case with the supervisor.  The second condition for ethical dilemma is that there must be different courses of action to choose from.  Third, in an ethical dilemma, no matter what course of action is taken, some ethical principle is compromised. In other words, there is no perfect solution.
  21.  In determining what constitutes an ethical dilemma, it is necessary to make a distinction between ethics, values, morals, and laws and policies.  Ethics are prepositional statements (standards) that are used by members of a profession or group to determine what the right course of action in a situation is. Ethics rely on logical and rational criteria to reach a decision, an essentially cognitive process.  Values, on the other hand, describe ideas that we value or prize. To value something means that we hold it dear and feel it has worth to us. As such, there is often a feeling or affective component associated with values. Often, values are ideas that we aspire to achieve, like equality and social justice.  Morals describe a behavioural code of conduct to which an individual ascribes. They are used to negotiate, support, and strengthen our relationships with others.  Finally, laws and agency policies are often involved in complex cases, and social workers are often legally obligated to take a particular course of action.
  22. How to Solvean Ethical Dilemma?  The biggest challenge of an ethical dilemma is that it does not offer an obvious solution that would comply with ethics al norms. Throughout the history of humanity, people have faced such dilemmas, and philosophers aimed and worked to find solutions to them.  The following approaches to solve an ethical dilemma were deduced: 1. Refute the paradox (dilemma): The situation must be carefully analyzed. In some cases, the existence of the dilemma can be logically refuted. 2. Value theory approach: Choose the alternative that offers the greater good or the lesser evil. 3. Find alternative solutions: In some cases, the problem can be reconsidered, and new alternative solutions may arise. In order to solve ethical problems organizations should develop strict ethical standards for their employees. Organizations must demonstrate its concerns regarding the ethical norms within the organization. In addition, ethical training for their employees may be provided.
  23.  CASE STUDY-I  As the purchase officer in an organization, an engineer has to choose between many options in purchasing a particular item. Quite often it is not the lowest price that matters but many other conditions, such as purchase agreement and long term benefits. On a festive occasion, one of the suppliers comes with sweets and gifts for the engineer.  The supplier directly does not tell the engineer to select his item for purchase but gives the gift to him. Is it morally right to accept the gift? The engineer feels that it is just a normal gesture during the festive season as he knows him well and has had long discussions with him about products.  The engineer feels that his decision to purchase any product is not going to be decided by this gift given by the supplier. However, he is concerned about the situation he is in. The supplier does not give him these gifts for nothing; he expects that he will consider his product favourably and find reasons to bypass lower tenders. Now, there is a ethical dilemma.
  24.  CASE STUDY-II  A young lawyer working for a law firm is asked to take up the case of a client who has come with the case details. The lawyer listens to what the client has to say. He studies the case in detail and finds that the client has no case at all as per existing laws. He reports the matter to his superior and says that they should not take up the case as they would not win it.  His superior is not satisfied and tells him that their duty is to fight the case for their clients to the best extent possible. The superior orders him to take up the case, find any loopholes in the law that can help, and fight the case as best as they can. The client has promised a considerable sum if the case is won, in addition to the normal fee.  The young lawyer feels the dilemma that duty calls for taking up the case, while his conscience pricks him as the chances of winning the lawsuit are extremely dim. What should he do?
  25. INTOSAI Code of Ethics is intended to constitute a foundation for the national Codes of Ethics, Accordingly each Supreme Audit Institution (SAI) has the responsibility to ensure that all its auditors acquaint themselves with the values and principles contained in the national Code of Ethics and act accordingly. Due to national differences of culture, language, and legal and social systems, it is the responsibility of each SAI to develop its own Code of Ethics, which best fits its own environment.
  26. Therefore it has been decided to adopt a Code of Ethics for the organization of the Comptroller and Auditor General of India. The Code of Ethics incorporates the values and principles contained in the Central Civil Services Conduct Rules for Government Servants in India (CCS Conduct Rules) and adapting the broad principles contained in ISSAI 30 (INTOSAI Standards for Supreme Audit Institutions), issued by The Professional Standards Committee.
  27.  It is of fundamental importance that the SAI is looked upon with trust, confidence and credibility. The auditor promotes this by adopting and applying the ethical requirements of the concepts embodied in the key principles - Integrity, Independence and Objectivity, Confidentiality and Competence.  The conduct of auditors should be beyond reproach at all times and in all circumstances.  Any deficiency in their professional conduct or any improper conduct in their personal life places the integrity of auditors, the SAI India, and the quality and validity of their work in an unfavorable light, and may raise doubts about the reliability and competence of the SAI itself.  The adoption and application of a Code of Ethics for auditors in the public sector promotes trust and confidence in the auditors and their work.
  28.  Integrity Integrity is the core value of a Code of Ethics. The integrity of auditors establishes trust and thus provides the basis for reliance on their judgment. In order to sustain public confidence, the conduct of auditors should be above suspicion and reproach. Requirements at the level of SAI The SAI shall emphasise, demonstrate, support and promote integrity. The SAI shall ensure that the internal environment is conducive for staff to raise ethical breaches.
  29.  Independence, Objectivity and Impartiality The general standards for the auditor and the SAI include independence from the legislature and independence from the executive. Independence from the audited entity and other outside interest groups is indispensable for auditors. This implies that auditors should adhere to their independence.
  30. Requirements at the level of SAI  The SAI shall be independent as regards its status, mandate, reporting, and management autonomy. The SAI shall have full discretion in the discharge of its functions. This independence shall be prescribed by an appropriate and effective constitutional, legal and regulatory framework. The SAI shall adopt policies for its independent and objective functioning.  The SAI shall establish a framework to enable the identification of significant threats to independence and objectivity, and the application of controls to mitigate them, as well as provide guidance and direction for staff in this respect.  The SAI shall adopt policies to ensure that audit staff, particularly at senior level, do not develop relationships to audited entities that may put their independence or objectivity at risk.  The SAI shall not provide advisory or other non-audit services to an auditee, where such services would include assuming management responsibilities.
  31. Requirements at the level of SAI staff  SAI staff shall be free of impairments to independence and objectivity, whether real or perceived, that result from political bias, participation in management, self-review, financial or other personal interest, or relationships with, or undue influence from, others. For this purpose SAI staff shall:  maintain independence from political influence and be free from political bias;  not be involved in the auditee management’s decision-making;  not audit their own work;  avoid auditing entities in which they have recently been employed, without appropriate safeguards;  avoid circumstances where personal interests could impact decision making;  avoid circumstances where relationships with the management or personnel of the auditee or other entities could impact decision-making;  refuse gifts, gratuities or preferential treatment that could impair independence or objectivity.  SAI staff shall identify possible threats and situations in which their independence or objectivity may be impaired.  SAI staff shall inform the management about any pre-existing relevant relationships and situations that may present a threat to independence or objectivity.
  32.  Conflict of Interest The SAI has to discharge his mandate freely and impartially, taking management views into consideration in forming audit opinions, conclusions and recommendations, but owing no responsibility to the management of the audited entity for the scope or nature of the audits undertaken. Thus conflict of interest must be avoided.
  33.  Professional Secrecy Auditors shall be prudent in the use and protection of information acquired in the course of their duties. They should not disclose information obtained in the auditing process to third parties, either orally or in writing, except for the purposes of meeting the SAI’s statutory or other identified responsibilities as part of the SAI’s normal procedures or in accordance with relevant laws. Auditors shall not use information in any manner that would be contrary to the law or detrimental to the legitimate and ethical objectives of the SAI.
  34.  Competence Auditors should know and follow applicable auditing, accounting, and financial management standards, policies, procedures and practices. Likewise, they must possess a good understanding of the constitutional, legal and institutional principles and standards governing the operations of the audited entity. Requirements at the level of SAI staff  SAI staff shall perform their job in accordance with applicable standards and with due care.  SAI staff shall act in accordance with the requirements of the assignment, carefully, thoroughly and on a timely basis.  SAI staff shall maintain and develop their knowledge and skills to keep up with the developments in their professional environment in order to perform their job optimally.
  35.  Due care Auditors have a duty to conduct themselves in a professional manner at all times and to apply high professional standards in carrying out their work to enable them to perform their duties competently and with impartiality. Auditors should exercise due professional care in conducting and supervising the audit and in preparing related reports.
  36.  Professional Development  The SAI should adopt policies and procedures to recruit personnel with suitable qualifications and train them professionally. The SAI should establish, and regularly review, minimum training requirements for the appointment of auditors at each level within the organisation. It should take adequate steps to provide for continuing professional development of its personnel. Requirements at the level of SAI The SAI shall be aware of the standard of professional behaviour expected by its stakeholders, as defined by the laws, regulations and conventions of the society in which they operate, and conduct their business accordingly and in line with their mandate. The SAI shall assist staff in adhering to that standard
  37. Thank you