ethics: case studies
DESCRIPTION
Ethics: Case Studies. Dallas-Fort Worth Chapter IMA 19 December 2013. IMA ETHICAL PRINCIPLES. HONESTY FAIRNESS OBJECTIVITY RESPONSIBILITY. IMA ETHICAL STANDARDS. COMPETENCE CONFIDENTIALITY INTEGRITY CREDIBILITY. TODAY’S TOPICS. - PowerPoint PPT PresentationTRANSCRIPT
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Ethics: Case Studies
Dallas-Fort Worth Chapter IMA19 December 2013
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IMA ETHICAL PRINCIPLES
HONESTYFAIRNESSOBJECTIVITYRESPONSIBILITY
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IMA ETHICAL STANDARDS
COMPETENCECONFIDENTIALITYINTEGRITYCREDIBILITY
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TODAY’S TOPICSEXAMINE THE CASES OF FCPA VIOLATIONS, TRUSTING ASSISTANTS, AND BID-RIGGINGDISCUSS IMA STANDARDS AND APPLICABILITYOTHER CASES AND POINTS OF COMPARISONSOURCE OF SPECIFIC CASES IS THE ASSOCIATION OF CERTIFIED FRAUD EXAMINERS’ CASE STUDY FILE (www.fraud-magazine.com)
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FCPA VIOLATIONS
• GROWTH OF THE CHINESE ECONOMY• GDP PER CAPITA • TRANSPARENCY INTERNATIONAL’S
ANNUAL CORRUPTION INDEX
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FCPA VIOLATIONS
“PRODUCT INSPECTION” TOURS BY SOE REPSBRIBERY TO DO BUSINESS OR TO GET BUSINESSEXPERIENCES OF LUCENT AND SIEMENS
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FCPA VIOLATIONSDISCUSSION
IMA PRINCIPLES APPLICATIONIMA STANDARDS APPLICATION:
COMPETENCECONFIDENTIALITYINTEGRITYCREDIBILITY
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TRUST IN BUSINESS
IMA PRINCIPLES = TRUSTTRUST = CONFIDENCEVALUE IN QUANTIFYING TRUST IN BUSINESS
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TRUSTING ASSISTANTS
ACCESS TO CREDIT CARDS, PETTY CASHINITIATE INTERNAL AND EXTERNAL PAYMENTSCREATE OPEN PURCHASE ORDERSAPPROVAL OF OWN TIMECARD
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EMBEZZLEMENTDISCUSSION
IMA PRINCIPLES APPLICATIONIMA STANDARDS APPLICATION:
COMPETENCECONFIDENTIALITYINTEGRITYCREDIBILITY
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BID-RIGGING AND KICKBACKS
MUNICIPAL PROJECT MANAGERFOUR MAJOR BRIDGE REHAB PROJECTSFOUR SMALL CONSTRUCTION PROJECTSKICKBACKS FROM 4 CONTRACTORSBRIBERY, EXTORTION, AND BID-RIGGING
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CONSTRUCTION FRAUD
DISCUSSIONIMA PRINCIPLES APPLICATIONIMA STANDARDS APPLICATION:
COMPETENCECONFIDENTIALITYINTEGRITYCREDIBILITY
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CONCLUSION
IMA STANDARDS ARE APPLICABLE ACROSS A BROAD SPECTRUMTRUST IS NECESSARY, SO CULTURE AND PROCEDURES ARE ESSENTIAL
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QUESTIONS?• RON FORY CMA CFE CPA
• UNIVERSITY OF NORTH TEXAS AT DALLAS• 7400 UNIVERSITY HILLS BLVD, DALLAS TX
• 972 338 1804 OFFICE• 817 312 3059 CELL