All of the following are levels of ethics, each of which has its own sets of responsibilities EXCEPT:

A: Organizational ethics — The environment or culture of an organization and formal and informal rules of conduct. These can also include specific laws and regulations. B: Personal morality — The basic sense of right and wrong is a function of social mores, parental influence, religious background, and personal experiences. C: Corporate social responsibility or CSR: an umbrella term under which the ethical rights and duties existing between companies and society is debated. D: Professional ethics — Professional norms and rules that govern a profession. Some professions, such as auditing, have professional codes of conducts (such as The IIA’s Code of Ethics).