Organizational ethics describes the ethics of an organization and how it responds to internal or external circumstances affecting the organization’s mission.

■■ The Sarbanes–Oxley Act of 2002 was enacted to protect investors by improving the accuracy and reliability of corporate disclosures.

■■ The act requires top executives of public corporations to vouch for the financial reports of their companies and encourages self-regulation.

■■ Corporate compliance programs establish internal mechanisms for preventing, detecting, and reporting criminal conduct.