Lesson1.pptx

• Moral code


  • Set of rules
  • Establishes boundaries of generally accepted behavior
  • Different rules often have contradictions
• Morality


  • Social conventions about right and wrong
  • Widely shared
• Morality may vary by:

  • Age
  • Cultural group
  • Ethnic background
  • Religion
  • Gender
• Ethics 


  is a set of beliefs about right and wrong behavior
• Ethical behavior 


  conforms to generally accepted social norms
• Virtues


  Habits that incline people todo what is acceptable
• Vices


  Habits of unacceptable behavior
• Value system


  Scheme of moral values
• Ethics


  • Is a set of beliefs about right and wrong behavior. Ethicalbehavior conforms to generally accepted social norms, many ofwhich are almost universal.
  • Is the standards of right and wrong behavior, a gauge ofpersonal integrity and the basis of trust and cooperation inrelationships with others.
  • Focuses on the care of the soul
• Integrity 


  is a cornerstone of ethical behavior
• People with integrity


  • Act in accordance with a personal code of principles
  • Extend to all people the same respect and consideration that you desire
  • Apply the same moral standards in all situations
• Computer ethics


  is a concept in ethics that addresses the ethical issues and constraints that arise from the use of computers, and how they can be mitigated or prevented.
• Ten Commandments of Computer Ethics

  • Thou shalt not use a computer to harm other people.
  • Thou shalt not interfere with other people's computer work.
  • Thou shalt not snoop around in other people's computer files.
  • Thou shalt not use a computer to steal.
  • Thou shalt not use a computer to bear false witness.
  • Thou shalt not copy or use proprietary software for which you have not paid.
  • Thou shalt not use other people's computer resources without authorization or proper compensation.
  • Thou shalt not appropriate other people's intellectual output.
  • Thou shalt think about the social consequences of the program you are writing or the system you are designing.
  • Thou shalt always use a computer in ways that ensure consideration and respect for your fellow humans.
• Sarbanes-Oxley Act


  Enacted in response to public outrage over several major accounting scandals
• Section 404 of the Sarbanes-Oxley Act


  requires that the CEO and CFO sign any SEC filing to attest to its accuracy
• Public Company Accounting Oversight Board (PCAOB)


  provides oversight for auditors of public companies
• 7 Steps for Ethical Decision Making

  1. GET THE FACTS
  2. IDENTIFY STAKEHOLDERS AND THEIR POSITIONS
  3. CONSIDER THE CONSEQUENCE OF A DECISION
  4. WEIGH VARIOUS GUIDELINES AND PRINCIPLES
  5. DEVELOP AND EVALUATE OPTIONS
  6. REVIEW A DECISION
  7. EVALUATE THE RESULT OF A DECISION