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IMA Ethics Series: A Pathway to Excellence

IMA Ethics Series: A Pathway to Excellence

<FONT size=2 face=Arial> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: 12pt"><SPAN style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"'><FONT size=3 face="Times New Roman">How do accounting and financial professionals detect and prevent fraud within their own organizations as well as in others? </FONT></SPAN></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: 12pt"><SPAN style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"'><FONT size=3 face="Times New Roman">&nbsp;</FONT></SPAN></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: 12pt"><SPAN style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"'><FONT size=3 face="Times New Roman">Part 1 discusses how assessing the "tone at the top" - that is, the ethical standards of an organization's board of directors and top management - is a good place to start. A poor tone at the top can be a strong indicator of aggressive or questionable financial reporting. </FONT></SPAN></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: 12pt"><SPAN style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"'><FONT size=3 face="Times New Roman"></FONT></SPAN>&nbsp;</P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: 12pt"><SPAN style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"'><FONT size=3 face="Times New Roman">Part 2 contains a case study that won the sixth annual Carl Menconi Case Writing Competition, "Fraud at Buca di Beppo," which is based on real events surrounding a very successful restaurant chain. The whistleblower's testimony and investigators' records recount the fraudulent activities of several high-ranking company executives and describe the public and legal fallout of their actions. </FONT></SPAN></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: 12pt"><SPAN style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"'><FONT size=3 face="Times New Roman"></FONT></SPAN>&nbsp;</P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: 12pt"><SPAN style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"'><FONT size=3 face="Times New Roman">Part 3 describes how internal fraud is on the rise despite tougher laws and more aggressive enforcement. By the time external auditors detect fraud using conventional audit procedures, it's too late to avoid catastrophic damage. </FONT></SPAN></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: 12pt"><SPAN style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"'><FONT size=3 face="Times New Roman"></FONT></SPAN>&nbsp;</P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: 12pt"><SPAN style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"'><FONT size=3 face="Times New Roman">Part 4 considers the quantitative reasons for ethical behavior in business. The author recommends that using quantitative tools to analyze ethical decisions should be a part of an organization's profitability calculations. </FONT></SPAN></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: 12pt"><SPAN style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"'><FONT size=3 face="Times New Roman">Earn 2 NASBA CPE.&nbsp; This product will be valid for six months from purchase date.</FONT></SPAN></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: 12pt"><SPAN style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"'><FONT size=3 face="Times New Roman"></FONT></SPAN>&nbsp;</P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: 12pt"><SPAN style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"'><FONT size=3 face="Times New Roman">Click the button to display NASBA Sponsor Info.</FONT></SPAN></P> <P></FONT><FONT size=2 face=Arial></FONT></P><BUTTON onclick=myFunction()>NASBA</BUTTON> <SCRIPT> function myFunction() { alert("SmartPros Ltd. 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. 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