Grading criteria: please apply risk assessment procedures with proper documentation and evidence and evaluate the company’s business environment in the
light of ethical risk management perspective. Each question (e.g. 1,2,3,4) counts for 12.5 pts.
Please refer to the workpapers and chapter 19 about theories of ethical behavior.
1. Explanation of issues: Do you consider the issue critically, and state clearly and comprehensively by delivering all relevant information?
2. Source and Evidence: Do you demonstrate skillful use of high-quality, credible, relevant sources to understand the issue?
3. Analysis: Do you organize and synthesize evidence to reveal insightful patterns, differences, or similarities related to focus?
4. Application of Ethical Perspectives/Concepts: Can you independently apply ethical framework to an ethical question in an audit context, and fully consider
5. Evaluation of Different Ethical Perspectives/Concepts: Can you state your position and state the objections to, assumptions and implications of different
ethical perspectives/ concepts, and defend your position?