Need for Ethics Ethical behavior is necessary for a society to function in an orderly manner The need for ethics in society is sufliciently important that many commonly held ethical values are incorporated into laws Arens, Loebbecke; Auditing, &E @2000 by Prentice Hall.ItArens, Loebbecke; Auditing, 8/E ©2000 by Prentice Hall, Inc. Ethical behavior is necessary for a society to function in an orderly manner. The need for ethics in society is sufficiently important that many commonly held ethical values are incorporated into laws