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| Why Is It So Hard to Create an Ethical Culture? |
Two years after passage of Sarbanes, companies are still struggling to define the characteristics of an ethical culture that will truly reduce the risk of fraud and scandal. Why is it so hard? -- By David Gebler
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| In the News |
What's Ahead for the New SEC? Should President Bush's nominee, California Rep. Christopher Cox, be confirmed by the Senate, he will have big shoes to fill.
Court Overturns Arthur Andersen Conviction The Supreme Court overturned the conviction of the Arthur Andersen accounting firm for destroying Enron Corp.-related documents before the energy giant's collapse.
GAO: SEC Lacks Effective Report Controls The Securities and Exchange Commission itself lacks effective oversight of its financial reporting, congressional investigators say.
Accountants Missed AIG Group's Red Flags For years, PricewaterhouseCoopers gave a clean bill of financial health to American International Group Inc., only to watch the insurance giant disclose a long list of accounting problems this spring.
Underperformance, Not Ethics, Gets CEOs Fired Underperformance -- not ethics, not illegality, not power struggles -- is the primary reason CEOs get fired, according to a Booz Allen Hamilton review.
CEOs Have More Financial Insight, Say CFOs Chief executive officers currently on trial may not have known about the fraud occurring within their companies, suggests a survey.
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| Spotlight |
| Introducing 'Learning Moments' |
Keep your employees focused on ethics all year long, not just during their annual training. In the "Tales from the Water Cooler" series of Learning Moments, employees are engaged in an ongoing communications and learning program that reinforces key ethics and compliance topics. More info (PDF) | |
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Codes of Business Conduct
A dynamic code of business conduct is a keystone for an ethical culture. See how we can help or contact us.

Is Your Hotline a Joke? Companies need to make anonymous reporting an integral part of an overall ethics and compliance solution. Read more

Integrity Training Center
Online courses for individuals and also available for group study.

The Travels of a T-Shirt in the Global Economy
A fascinating, around-the-world journey that investigates the politics, ethics, economics and history of modern business. Info
*Save 20%: Use code aff20.
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About Working Values Working Values Ltd., a SmartPros company, has been a proponent of the truly ethical workplace, promoting values-based ethics since its founding in 1993. Working Values contends that while articulation of standards can set goals, standards alone cannot change behaviors. To achieve this necessary change and ensure systems that will propagate continuing ethical behavior, companies must evolve from rules-based – or end-result focused– ethics to values-based ethics, where ethics as an ongoing process, with an emphasis on an integrity-based control environment.
Working Values helps organizations change employee behavior through the Integrity Alignment Process and Integrity Toolkit. The Integrity Alignment Process is a comprehensive integrity assessment and planning process. One of the key elements of the Integrity Alignment Process is the Integrity Toolkit, which provides a company's leaders with tools for building comprehensive integrity programs. The Toolkit includes corporate communications templates, training and development programs for employees, managers, and senior leaders, and guidance on business process improvement. Through these unique offerings, Working Values serves as an integrity coach to its clients, helping them to narrow their Behavior-Standards Gap.
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