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
You Will Learn How To:
Determine characteristics of an unethical work environment and effective ways to promote an ethical workplace
Identify red flags of fraud
Identify steps used in the process of evaluating an ethical situation
Recall the definition of ethics and differentiate between the various types (i.e., personal, professional, organizational)
Recall various studies regarding ethical behavior in the workplace to better understand why and how people commit fraud
Recognize the components of the Fraud Triangle and examples of each in the workplace
|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.
ACFE Nano Self-Study Courses
- 24/7 access to courses through your Internet browser
- Save time and quickly earn CPE credits with instant access, grading and printable certificate
- The flexibility to start or stop a course and pick-up right where you left off
- No additional shipping fees
Learn More about accessing your online self-study course
Learn More about online self-study courses and their features
- Internet access: High-speed connection recommended
- Speakers required for video sound
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/.
Ordering and Returns
If you are not 100% satisfied with any ACFE product, you may return it to us, provided it is in excellent condition, for a full refund of the item minus the cost of shipping. Toolkits and bundles may only be returned as a complete set.Ordering & Returns Policy