This paper points out that, with the Enrons, WorldComs, and Qwests of the world so much in the news, the issue of professional
ethics has become popular; but, for
managers, regulators and
scholars, ethics has been an area of intense
discussion for a long time. The author uses the example of the Code of Professional Ethics of the Association of the Certified Information Systems Auditor (CISA) and the Certified Information Security Manager (CISM) to define
ethical behavior. The author concludes that ethics never exist in a vacuum, but are a reflection of popular beliefs, opinions, and
sensibilities. Table of Contents Introduction Ethical Behavior in Special Professional Situations The Ethical Behavior of Corporate Managers in General and Human Resources Managers in Specific Case 1: General Electric Case 2: The IRS Case 3: Local Government in Colorado Springs Standards of Professional Ethics Final Words