Ethics are of central importance to the CPA profession. But what do we mean by ethics? Is it just appropriate behavior, compliance with laws, or is it more than that? In this course, we'll discover what sets ethics apart and, therefore, sets the profession apart as well. We'll explore the tools available, the role of bias, and dive into real life case studies. We'll apply the AICPA's ethical framework and detect where bias was involved in the case studies. We'll even discover that one person set the price tag on their ethics at $53.7 million, only to lose it all in the end. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
After attending this presentation, you will be able to...
- Identify reasons that employees and others that are internal to an organization choose to undertake fraudulent acts
- Recall the factors that make smaller organizations attractive to those considering fraud
- Recognize specific internal control measures that can help to reduce fraud activities executed against smaller and medium sized companies
