Business Management-moral Dilemma And Ethics Audit

In recent years, our economical development has obtained an amazing achievement. However, in the rapid development of the corporation, it is also facing a serious of moral dilemma, such as natural ecological environment pollution, selling inferior goods, the accounting information distortion, which make enterprise ethics information become a hot topic among public.Corporation ethics audit is a new branch of audit, in which auditors who consist of internal auditors, certified public accountants and government auditors monitor, attest and evaluate the information of the enterprise ethics that the stakeholders concerned according to the relevant standards, in order to see the information of the enterprise ethics is legal, true and complete. It can improve the social and broader organizational performance. It also can improve the overall level of corporation morality, and set up the good corporation image, and promote the long-term development of the corporation.The text of this paper is divided into seven parts. In the first part, we introduce the significance of this research and something about the development of the corporation ethics audit. Finally, we expound the research contents, research methods and innovation in the paper. In the second part, we talk about the corporation moral dilemma and the reason that corporation facing the moral dilemma. Finally, we discuss the audit governance to solve the corporation moral dilemma. In the third part, we explain the theoretical basis of the corporation ethics audit, such as moral accountability theory, the theory of new institutional economics, the stakeholder theory and the theory of sustainable development. And also introduce the practice of corporation ethics audit in oversea. In the forth part, we discuss some basic concepts of corporation ethics audit, including the essence, assumptions and purpose of the corporation ethics audit. In the fifth part, we demonstrate that who can take the corporation ethics audit and the content of the corporation ethics audit. In the sixth part, we analyze the case of The Body Shop International Company's integrity of the ethics audit, in order to design the process of the corporation ethics audit. We outline a 7-step process for conducting an ethics audit. This process includes formation of an ethics audit department, identification organizational objectives and values, determination of scope of audit and agreement of indicators / standards, consulting and surveying the stakeholder, evaluation of the evidence, preparation of the reports, publication of statement and follow-up dialogue with stakeholders. In the last part of the paper we talk about the conclusion of the research, and the limitations and problems which need to be studied further.