The article discusses 10 questions organizations should ask when building an ethical foundation. It notes that companies like Enron and WorldCom failed due to unethical conduct, harming employees, shareholders and customers. When examining personal and organizational ethics, management should consider whether values are incorporated into culture and leadership, whether policies align with values and will be consistently enforced, and whether ethics training and compliance measures are in place. Asking difficult questions about stakeholders, rationalizations, accountability and perceived actions can help organizations avoid ethical missteps.