An internal auditor, George Vickery, has been assigned to test the pricing of the finished goods inventory for a subsidiary that manufactures a variety of digital watches in a common facility. Total manufacturing costs are allocated to the various finished goods stock items using the market value method. This method is supported by the notion that there should be some relationship between a product's cost and its sales price. Furthermore, IRS regulations permit this approach.
Required:
(1) Which of the 15 responsibilities in the Standards of Ethical Conduct for Practitioners of Management Accounting and Financial Management apply to Vickery's situation?
(2) In addition to ethical responsibilities to his company, what other ethical responsibilities does Vickery have to consider?