||CPE Credit: 2
Course Level: Intermediate
Prerequisite: Knowledge of the ACFE Code of Ethics
Almost daily we learn about another company whose employees have decided to take matters into their own hands and increase their take-home pay or the company's profits through creative accounting and other means not sanctioned by the Generally Accepted Accounting Principles (GAAP) or the Securities and Exchange Commission (SEC). What has caused this phenomenon to occur and what should companies be doing to change the tide? What can we do to help identify weaknesses in the system and improve our corporate culture?
With this course, you will learn about organizations such as Enron and how the system allowed executives and employees to turn to the ethical dark side. Also, explore how the use of the Committee of Sponsoring Organizations (COSO) internal control framework can help identify issues with corporate governance and ethics within organizations today.
What you will learn:
Ethics, integrity and values
Causes of unethical behavior
Creating an ethical environment
Ethical reasoning and dilemmas
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Presenter: Deanna Sullivan, CFE, CIA, CPA
Recording Date: May 26, 2011
Duration: 100 Minutes
field of study: Behavioral Ethics
Last Updated: March 2013
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Online CPE exam grading available for this course:
Online grading is available for ACFE self-study workbook courses. Complete the course offline at your convenience, but take the exam online the moment you're ready. Featuring instant exam results and a printable certificate, online grading offers a quick and convenient way to earn CPE.
Benefits of online exam grading include:
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Printable CPE certificate
Complete the course at your own pace
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Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once.
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