What should be done if team members recognize unethical practices?

If team members recognize unethical practices, the appropriate course of action is to first attempt to resolve the issue within the team. This approach aligns with the principles of the ACA Code of Ethics, which encourages open communication and collaboration to address ethical concerns before escalating the situation to higher authorities or making public disclosures.

By addressing the issue internally, team members have the opportunity to discuss their observations and concerns in a constructive manner. This can lead to a clearer understanding of the situation and potentially resolve misunderstandings or miscommunications. It promotes a culture of accountability and ethical behavior, as team members are encouraged to engage in dialogue about their ethical standards and the implications of actions taken within the team.

Addressing the issue internally also demonstrates respect for the involved individuals and the organization, allowing for a level of confidentiality that may be compromised with external reporting or public disclosures. This initial step aligns with the values of integrity and professionalism that are emphasized in ethical codes, making it a suitable and responsible approach to handling unethical practices.