A survey of senior financial executives found that their companies are implementing ethics policies, but that the stewardship of those policies is often in doubt.

The survey by CFO Europe Research Services and the Association of Chartered Certified Accountants found that more than 90 percent of companies have a written ethics policy, but few have processes in place to make sure it is being followed. Nevertheless, 80 percent say corporate ethics are more important than they were five years ago.

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