All of the following statements about the creation of a code of ethics are true EXCEPT:

Select one:

a.

A written code helps employees avoid confusion when determining whether their decisions are ethical.

b.

A code can be an effective internal control on behavior.

c.

The process of formulating the code facilitates discussions that ultimately create better decisions.

d.

A code helps employees identify what their firm recognizes to be acceptable business practices.

e.

A code guarantees ethical behavior among a firm's employees.