Ethics vary across countries, times, cultures and organizations. In terms of public finances, the reference to ethics is topical. This is naturally due to the financial crises that follow and intensify. Various risks and unethical practices have been identified, including risks related to digital, artificial intelligence, public procurement, accounting, administrations and financial institutions as well as those related to cybercrime, money laundering and to bribery. More and more companies, organizations and institutions are looking for experienced experts in cyber security, able to put their own concept of security to the test, including Ethical hacking in computer security which describes the activity of hacking when not malicious. But ethics is not enough on its own and must be accompanied by a body of dissuasive legal standards and ethical rules. Compliance with the rules of ethics within the organization requires, in addition to change management, the adoption of a new public management.