Which of the following is NOT typically included in codes of conduct?

The correct answer, which identifies what is NOT typically included in codes of conduct, is the auditing status. Codes of conduct primarily serve as guiding documents that outline the ethical standards, compliance expectations, and behavioral norms for employees within an organization. They mostly focus on overarching principles and expectations rather than the specifics of auditing processes or statuses.

A non-retaliation promise is often included in codes of conduct to ensure that individuals feel safe reporting misconduct without fear of retribution, thus encouraging a culture of openness and honesty. Additionally, an organization’s values are integral to a code of conduct as they encapsulate the fundamental beliefs that guide behavior and decision-making within the organization. Details on reporting misconduct are also vital, providing clear pathways for employees to report unethical behavior, fostering transparency and accountability.

In contrast, while auditing status may be relevant to broader compliance activities within the organization, it typically does not form part of the ethical standards or behavioral expectations communicated through a code of conduct. Therefore, the focus of the question on what constitutes a typical element of a code of conduct makes the auditing status the correct choice for what is not typically included.