Why We Take the Road to the Ethical Dark Side
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?
In 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.
Knowledge of the ACFE Code of Ethics
|CPE Credit:||2 Credits|
|NASBA Information:||Behavioral Ethics|
|Last Updated:||December 2022|
|Delivery Method:||QAS Self-Study|
Deanna Sullivan, CFE, CIA, CPA - Speaker
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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The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.
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