摘要：This paper proposes a comprehensive framework for monitoring, evaluating and
improving ethics education in business programs. This proposal is based on the COSO Model of
Internal Control that enjoys widespread acceptance by accounting practitioners in the United
States. The paper concludes with suggestions for using this framework to guide the
development of ethics initiatives by business schools and to the evaluation of such initiatives by
accreditation agencies.
关键词：dishonesty, academic fraud, ethical culture, ethics framework, internal
control
