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IMA Ethics Series: A Prescription for Prevention

IMA Ethics Series: A Prescription for Prevention

One employee went far afield of his ethical responsibilities, and his company found out about it. The lessons learned by the employee and his organization were harsh ones and point to the need for a greater emphasis on ethics education. To that end, this course includes a case study that educators can use in a classroom setting. Earn 2 NASBA CPE. This product will be valid for six months from purchase date.

 

Part 1 asserts that every organization should be familiar with the methods of fraud prevention, investigation, and detection. A real fraud investigation is then presented, whose results underscore the importance of measures that can quickly detect fraud or prevent it from occurring in the first place.

Part 2 discusses how this decade’s rash of financial scandals and subsequent declines in the stock exchanges have reinvigorated interest in corporate governance and ethics. The authors analyze 30 corporate governance and ethics programs worldwide and conclude that these type of courses need to be further promoted and included in CPE programs.

Part 3 features the award-winning case study in the fifth annual Carl Menconi Case Writing Competition. It tells the story of a company in the process of being sold. To protect his selling price, the company’s owner and founder demanded that the president and CFO prepare financial projections that significantly overstated annual revenue. The case describes how the president and CFO handled that assignment and  the ultimate result for the company and its owner.

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