Why We Take the Road to the Ethical Dark Side (Webinar Archive)


/uploadedImages/Shared_Content/Products/Self-Study_CPE/webinar-case.jpg  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


Requires FREE Adobe Acrobat Reader available at www.adobe.com/acrobat 

Presenter: Deanna Sullivan, CFE, CIA, CPA
Recording Date: May 26, 2011
Duration: 100 Minutes 

field of study: Behavioral Ethics 

Last Updated: October 2014

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Online CPE exam grading available for this course: 


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