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Do you believe that the CFO is the right person to protect a company’s ethical standards?

While many companies are hiring chief compliance or chief ethical officers, other companies are lumping ethical concerns under the umbrella of the chief financial officer, because the Sarbanes-Oxley Act requires the CFO to abide by a set of ethical standards. 

Do you believe that the CFO is the right person to protect a company’s ethical standards?
Why or why not?
Who else in a company would be better positioned to protect its ethical standards?

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