One of the most difficult tasks for any AI designer is to replicate the ability to place ethical considerations into the decision- making process. Whilst this might be easier for certain aspects such as determining compliance with a set of rules on auditor independence it is much trickier in other areas where a real understanding of the circumstances, and possible available courses of action, is required.

In order to assist members faced with ethical dilemmas the following ethical decision making framework is provided.

This ethical decision making framework gives general guidance only and should not be relied on as appropriate or comprehensive in respect of any particular set of circumstances. It is recommended that users consider seeking further legal or other professional advice in relation to any specific circumstances.

No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the authors or the publisher.

All rights reserved. This ethical decision making framework may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, with appropriate acknowledgement of the publisher.