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Ethical Challenges in Accounting

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Lisa Vallad

on 5 September 2012

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Transcript of Ethical Challenges in Accounting

Office of University Controller
University of Colorado Ethical Challenges in Accounting Finance Training Specialist & CPE Program Manager, Office of University Controller Lisa Suzanne Vallad Identify ethics risk areas in accounting;
Describe appropriate and inappropriate uses of resources;
Understand how to combat ethical challenges;
Name resources available and communication techniques to use when dealing with an ethical challenge; and,
Describe consequences of fiscal misconduct. Course Objectives Ethics - Defined Procurement Card
Lack of Financial Report Review
Supervisor Coercion Ethics Risk Areas $250K of Personal Purchases Procurement Card Case Discussion Lack of Financial Report Review Case Study Ethics - Defined Lack of Financial Report Review
Case Discussion Supervisor Coercion
Case Discussion Ethics - Gray Areas Group Discussion Enron Example Responses to Ethical Challenges Internal Audit
Internal Ethics Hotline
AICPA Ethics Hotline: 888-777-7077
AICPA Ethics e-mail: ethics@aicpa.org Resources 24
1,100 Consequences - By the Numbers
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