From the perspective of a certification body (containing the pool of auditors) the ethical climate appears as a convenient performance indicator. Ethical climate is “the shared perception of what behavior is right” and is “based on members’ perceptions of typical organizational practices and procedures involving ethics”. Ethical climate is characterized by two elements: strength and dimension, (Murphy, 1993). Strength refers to the extent of control over behavior in the organization. Does the firm send clear messages about the behaviors it expects? What are the rewards and the punishments related to ethical or unethical behavior in the employees? Dimension is the content of the norms and procedures controlling ethical behavior.