We present an ideal profile of an emerging organizational function: the Ethics Officer. We argue that the main contribution of an EO is to provide management with a broad perspective of the organization's stakeholders – one that emphasizes the interests of all stakeholders, including those not affiliated with the dominant coalitions in the organization. In order to avoid turning the EO into a rubber stamp for management activities, we suggest that certain conditions prevail to enable the person in this position (...) to exercise impartial, independent judgment. These conditions are embodied in our profile, which maintains that an ideal EO should have appropriate organizational status, functional independence, professionalism, knowledge of organizational issues, and knowledge of ethics theory. We suggest that the function of EO may be performed by a professional who is already employed by the organization, and we use the internal auditor as an example. (shrink)