[pt] O Código de Ética Corporativa, seu modelo e orientação ética, forma de implementação e instrumentos utilizados para suportá-lo, inseridos no programa de gestão ética, influenciam no comportamento ético dos stakeholders internos e, conseqüentemente, na Tomada de Decisão Ética nas atividades diárias da organização. Este estudo avalia se os valores expressos no documento de ética de fato orientam a ação prática, gerando decisões éticas na relação com o consumidor final. A análise dá-se pelo cruzamento de três perspectivas: do gestor de ética sobre o expresso no código e os instrumentos de suporte; a percepção do Código de Ética pela área jurídica, responsável por intermediar o conflito com o consumidor; e a realidade prática extraída dos processos públicos abertos pelos consumidores nos órgãos de defensoria. A análise foi realizada em quatro grandes organizações, de origens e características distintas, todas pertencentes ao Setor de Planos Privados de Assistência à Saúde, o qual historicamente concentra grande número de reclamações dos consumidores, uma vez que está concebido sobre uma base de conflitos de interesses. O estudo revela que as organizações que adotam instrumentos de gestão ética, inseridos em um programa consistente, obtêm suporte ao código de ética e legitimam a incorporação dos valores entre os membros da organização, resultando positivamente na tomada de decisão ética. Aquelas organizações que não adotam instrumentos de gestão ética para suportar o código de ética de modo consistente, não conseguem legitimar a conduta ética e incorporá-la no comportamento dos funcionários, resultando na tomada de decisão não ética. / [en] The Corporate Code of Ethics, its format and ethical orientation, implementation framework and supporting tools included in the ethics management program, have a strong influence in the internal stakeholder ethical behavior, and, consequently, it reflects on the Ethical Decision Making Process in organizational daily activities. This study evaluates whether the values expressed in the ethics document, in fact, conduct the real practice in generating ethical decisions in the relationship organization- consumers. The analysis is done crossing three perspectives: from the ethics manager, the code content, values and supporting tools; from the lawyer advisory, the perception about the code of ethics, as it is the area in charge of mediating the conflicts with consumers; and the practiced reality extracted from the public prosecuting processes opened by consumers. This analysis was carried out in four large companies, with different histories and characteristics, but all pertaining to the same sector. The Sector of Private Health Care System concentrates a large number of consumers complaints, once the sector is built on a conflict of interest basis. This study reveals that the organizations, which adopt ethics supporting tools included in a consistent program, obtain support to the code of ethics and are able to legitimate the values among the organizational members. It results positively on the ethical decision making process. Those organizations that do not adopt supporting tools in a consistent way are not able to legitimate the ethical conduct and do not incorporate it to the employees behavior, generating non-ethical decision- making.

Abstract in English, Afrikaans and Sepedi / The auditing profession is facing criticism for audit firms being associated with clients with a poor ‘tone at the top’ despite auditors being required to assess a company’s ‘tone at the top’, both prior to and during an audit. A problem arises if, should auditors perform an inappropriate ‘tone at the top’ assessment, they may be associated with an unethical company. Moreover, such an inappropriate assessment may result in an incorrect risk of material misstatement assessment and, consequently, an inappropriate audit opinion on the financial statements of the company. A qualitative research approach and a multiple case study design were used to understand how auditors assess a company’s ‘tone at the top’. An audit partner from six JSE-accredited audit firms and senior inspectors from the IRBA were interviewed. It was found that the participating auditors assess a company’s ethical leadership, ethical culture, the governance role of the audit committee and compliance with laws and regulations when assessing a company’s ‘tone at the top’ while adhering to quality control principles. Despite the participants acknowledging both that ‘tone at the top’ assessments are conducted during the pre-engagement and planning of an audit and that the audit engagement partner is responsible for these assessments, there was a lack of evidence in the audit files supporting these assessments. The study findings may enable audit firms to include guidance in their audit methodologies on ‘tone at the top’ assessments and in documenting such assessments and may also assist the IRBA in providing guidance and training to auditors on ‘tone at the top’ assessments. / Die ouditprofessie staar kritiek in die oë as gevolg van die feit dat ouditfirmas geassosieer word met kliënte met 'n swak “karakter aan die hoof”, ten spyte daarvan dat van ouditeurs vereis word om 'n maatskappy se “karakter aan die hoof” voor en tydens 'n oudit te assesseer. Die probleem is dat indien ouditeurs 'n onvanpaste assessering van die “karakter aan die hoof” uitvoer, hulle met 'n onetiese maatskappy geassosieer kan word. Boonop kan so 'n onvanpaste assessering aanleiding gee tot 'n verkeerde assessering van die risiko van wesenlike wanvoorstelling en, gevolglik, 'n onvanpaste ouditmening oor die finansiële state van die maatskappy. 'n Kwalitatiewe navorsingsbenadering en 'n veelvoudige gevallestudie-ontwerp is gebruik om te verstaan hoe ouditeurs 'n maatskappy se “karakter aan die hoof” assesseer. Onderhoude is met ouditvennote van ses ouditfirmas wat deur die JSE geakkrediteer word en senior inspekteurs van die IRBA gevoer. Daar is bevind dat die deelnemende ouditeurs 'n maatskappy se etiese leierskap, etiese kultuur, die beheerrol van die ouditkomitee en voldoening aan wette en regulasies assesseer wanneer 'n maatskappy se “karakter aan die hoof” geassesseer word terwyl aan gehaltebeheerbeginsels voldoen word. Ten spyte daarvan dat die deelnemers erken dat assesserings van “karakter aan die hoof” uitgevoer word tydens die vooraanstelling en beplanning van ’n oudit en dat die ouditaanstellingsvennoot verantwoordelik is vir hierdie assesserings, is daar 'n gebrek aan bewyse in die ouditlêers wat hierdie assesserings steun. Die studie se bevindings kan ouditfirmas in staat stel om leiding in hulle ouditmetodologieë in te sluit vir assesserings van “karakter aan die hoof” en om sodanige assesserings te dokumenteer, en dit kan die IRBA ook help om leiding en opleiding aan ouditeurs te gee vir sulke assesserings. / Profešene ya go hlakiša e lebane le tshekatsheko ka lebaka la difeme tša tlhakišo tšeo di amanywago le badirelwa ba ‘boikgafo le boetapele bja taolo’ bja go fokola, le ge bahlakiši ba nyakega go lekola ‘boikgafo le boetapele bja taolo’ bja khamphani, bobedi pele ga le nakong ya tlhakišo. Bothata bo tšwelela ge, go ka direga gore bahlakiši ba dire tekolo ya ‘boikgafo le boetapele bja taolo’ yeo e sego ya maleba, ba ka amanywa le khamphani ya go se be le maitshwaro. Gape, tekolo yeo e sego ya maleba, e ka tšweletša kotsi ya tekolo ya setatamente se se fošagetšego sa materiale gomme, ka gona, kgopolo ya tlhakišo yeo e sego ya maleba mo setatamenteng sa ditšhelete sa khamphani. Mokgwa wa dinyakišišo tša temogo le moakanyetšo wa tshepetšo ya dinyakišišo di šomišitšwe go kwešiša ka moo bahlakiši ba lekolago ‘boikgafo le boetapele bja taolo’ bja khamphani. Badirišani ba tlhakišo go tšwa femeng ya bahlakiši yeo e dumeletšwego ya JSE le bahlahlobibagolo go tšwa IRBA ba boledišitšwe. Go utollotšwe gore bahlakiši bao ba kgathago tema ba lekotše boetapele bja maitshwaro bja khamphani, setšo sa maitshwaro, mošomo wa taolo wa komiti ya tlhakišo le go obamela melao le melawana ge go lekolwa ‘boikgafo le boetapele bja taolo’ wa khamphani mola go latelwa mekgwa ya taolo ya boleng. Le ge bakgathatema ba amogela bobedi gore ditekolo tša ‘boikgafo le boetapele bja taolo’ di dirwa nakong ya peakanyo ya pele le thulaganyo ya difaele tša tlhakišo tšeo di thekgago ditekolo tše, ga se gwa ba le bohlatse ka mo difaeleng tša tlhakišo tšeo di thekgago ditekolo tše. Dikutollo tša dinyakišišo di ka thuša difeme tša tlhakišo go akaretša tlhahlo mo mekgweng ya bona ya tlhakišo mo go ditekolo tša ‘boikgafo le boetapele bja taolo’ le go ngwala ditekolo tšeo, gape di ka thuša gape IRBA ka go fa tlhahli le tlhahlo go bahlakiši mo ditekolong tšeo. / Business Management / M. Phil. (Accounting Sciences)