IntroductionA bank refers to a financial institution that accepts deposits and channels money into lending activities (Lewis, 2009). Ethics refers to the principles of right and wrong that are accepted by an individual or a social group ((Lewis, 2009).) Conceptually, ethics refers to well-founded standards of right and wrong that prescribe what human beings should do, usually in terms of rights, obligations, benefits to society, fairness or specific virtues (Safakli, 2005). It is the measure of integrity, which evaluates the values, norms and rules that form the basis of individual and social relationships, from a moral perspective (Smith and Smith, 2002). It consists of choosing good over bad, right over wrong, and right over wrong. It makes statements about what should be done or what should not be done (Carse, 1999). Integrity implies not only honesty but fairness and sincerity (CAJEC, 1992). In an era of sustainable economic development models there is greater attention to sectoral compatibility, environmental protection and professional ethics (Safakli, 2005). Analyzing recent bank failures it can be seen that business and professional ethics are one of the most important elements of stability in the banking and financial sector. Indeed, the sectors themselves are very important instruments for rapid economic growth and development. The banking system plays an important role in restructuring the economy and achieving sustainable long-term macroeconomic stability. According to Deiss (2001), the success of banks, both short and long term, depends on trust and confidence between all parties. Ethical values ​​and behaviors in the banking sector play a very important role in the creation of paper compared to others, which is difficult to determine. Since the standard in a bank and the banking system depends on the licensing authorities, shareholders, sponsors/directors, top management, regulators and the government, it follows that in order for ethical dilemmas in the banking sector to be managed, all stakeholders must be on their feet and in action. It is essential that a bank is clear about the fundamental ethical values ​​it subscribes to. It is therefore necessary to ensure that the organization and the employee act in accordance with these values. You must also have policies and procedures in place to ensure compliance with the standards specified in the code of conduct. Codes of conduct and the tools for applying them are important tools for managing ethical issues and attitudes in the banking sector. However, a strictly compliance-based approach to ethics management should be avoided.