Article | REF: AG108 V1

Ethics management

Author: Michel JONQUIERES

Publication date: October 10, 2020 | Lire en français

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    5. Glossary

    Risk assessment

    The entire process of risk identification, risk analysis and risk assessment (ISO 31000:2018, paragraph 2.14).

    Reasonable insurance

    Concept according to which the risk management system, however clearly defined and applied, cannot guarantee the systematic achievement of objectives (COSO 2).

    Audit

    Methodical, independent and documented process for obtaining objective evidence and evaluating it objectively to determine the extent to which audit criteria are met (ISO 9000:2015 standard, paragraph 3.13.1).

    Ethical behavior

    Behavior that conforms to accepted principles of right or good conduct in the context of a particular situation, consistent with international standards of behavior...

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