It also has a huge focus in the auditing field whereby the type of verification can be directly dictated by ethical theory. An ethical issue in a business atmosphere may refer to any situation that requires business associates as individuals, or as a group (for example, a department or firm) to evaluate the morality of specific actions, and subsequently, make a decision amongst the choices.
The auditing field heavily focuses on verifying ethical behavior, which can be guided by ethical theory. Ethical dilemmas in a business setting involve situations that require individuals or groups within a company (like departments or firms) to evaluate the moral implications of their actions and make decisions among available options.