Which of the following elements should an auditor recommend for inclusion in an organization's code of ethics?
I. Ethics should vary with local customs in the organization's foreign operations.
II. Whistle-blowing should be discouraged because it can cause distrust among employees and false accusations which waste organizational resources on investigations.
III. Ethical behavior should not be incorporated into performance evaluations because it is too subjective and controversial.
An organization's code of ethics should promote consistent ethical standards across all operations, regardless of local customs (#I is incorrect). Whistle-blowing should be encouraged to foster accountability and transparency, not discouraged (#II is incorrect). Ethical behavior should indeed be part of performance evaluations to ensure that all employees adhere to the organization's ethical standards (#III is incorrect). Therefore, the correct answer is none of the above, as none of the proposed elements are suitable for inclusion in a code of ethics.
It's because A says you should vary,by right ethics should be consistent for example no gift policy. Auditor should not accept gifts unless it is also given to other employees and immaterial value.
Why not A?
could be a country where bribes are a common mean of doing business