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ABSTRACT
The fundamental question to ask is : is it really possible to audit ethical "matter" ?
A positive answer to this question undoubtedly deserves well-argued and well-constructed development !
In itself this questioning has little meaning; it seems possible to audit the ethics of manufacturing a product, the operation of a service or activity or even to audit the implementation of a management system (just as it is possible to audit the quality of these elements), on the other hand it does not seem possible to audit an individual, nor his ethical behavior, at most one could talk to assess his ethical behavior.
Paragraph 3.1 of standard NF EN ISO 19011: 2018 specifies that an audit is a "methodical, independent and documented process, making it possible to obtain objective evidence and to evaluate it objectively to determine to what extent the criteria of audit are satisfied ”.
Auditing the ethical "matter" therefore presupposes the prior existence of a set of auditable criteria, requirements (aka the ethical audit reference system).
The development of a benchmark essential to the practice of auditing ethics leads to identifying and compiling the values, the requirements, the principles chosen by an organization within laws, regulations, charters, conventions, standards and other texts.
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Read the articleAUTHOR
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Michel JONQUIERES: Vice-President, Académie de l'Ethique, Paris - Vice-President, IAS (International Institute of Social Auditing), Paris
INTRODUCTION
Is it realistic to think we can audit ethics?
It seems difficult to audit values or principles, just as it seems difficult to audit morals. On the other hand, auditing an organization's ethical behavior seems an achievable mission.
Having explored the meaning of the various terms used above, a first question arises: should we speak of ethics auditing or ethics evaluation?
A second question arises: auditing requires the development of a set of specified (and auditable) requirements. On the basis of these requirements, it will be possible to ensure compliance with them: the audit can be carried out.
The term "ethical culture" plays a key role in this ethics audit approach, opening the door to audits of compliance, efficiency and strategy in the field of ethics.
The same applies to the term "ethical risk": is the management system in place capable of controlling all the ethical risks associated with the organization's operations?
To conclude this development, it is necessary to look at ethics auditors: are they auditors "like any others" or do they need specific skills?
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KEYWORDS
ethics | audit | management | values
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Auditing ethics
Prolegomena
Bibliography
Standards and norms
- Lignes directrices pour l'audit des systèmes de management - ISO 19011 - 2018
- Compliance management systems – Guidelines - ISO 19600 - 2014
- Lignes directrices relatives à la responsabilité sociétale - ISO 26000 - 2010
- Human resources management – Human capital assessment guidelines for internal and external stakeholders - ISO 30414 - 2018
- Human resources management – Compliance and ethics...
Regulations
Law no. 2017-399 of March 28, 2017 on the duty of care of parent companies and ordering companies.
Law no. 2016-1691 of December 9, 2016 on transparency, the fight against corruption and the modernization of economic life, known as the "Sapin 2 Law".
Decree no. 2017-1265 of August 9, 2017 implementing Ordinance no. 2017-1180 of July 19, 2017 on the publication of non-financial...
Directory
Organizations – Federations – Associations (non-exhaustive list)
ISO standard
https://www.iso.org/fr/standards.html
Global Reporting
https://www.globalreporting.org/information/about-gri/Pages/default.aspx
...
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