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Ethics for the CIA, CPA, CFE and CISA

Being offered twice a quarter on Thursdays at 10:00 a.m. to 12:30 noon Central Time.

Managing Your Ethics in the Professional Setting.

Two hours of ethics training for the CIA, CPA, CFE and CISA to meet the annual CPE requirements. This event looks at "Ethics" from the from a number of perspectives: fraud examiner, investigator, auditor, accountant, attorney or business owner. Each professional group provides it's own code of conduct or set of professional ethics. This seminar explores how to manage professionals behavior within these guidelines.

Ethics is the study of morality. "Managing Business Ethics" is concerned with business practices defining right and wrong behavior in the corporate environment.

We frequently make ethical choices in business. How do we know that we are "doing the right thing"? The business professional should look at ethics, not merely as a personal choice, but the impact our choices have on the organization and its stakeholders.

An organization's reputation is a reflection of the ethical conduct or lack thereof, of its leadership, employees, vendors, customers and board of directors.

We will present the study of ethics and how "ethics" differs from "law". We review the IIA Code of Ethics. We touch on AICPA's rules and professional standards. We will discuss the important role that ethics has in an organization's "control environment". We will discuss examples of positive and negative ethical behavior by corporate personnel.

This engaging, interactive CPE event will identify specific methods to improve corporate governance and ethics through internal controls.

The cost of this internal audit training course is $120.00 per attendee.

Each attendee will receive 2 CPE Hours (YB). A certificate of completion will be provided.

Program Level of Understanding: Basic
Prerequisites: None
Advance Preparation: None
Delivery Format: Group Internet Based
NASBA Field(s) of Study: Business Ethics
CPE Credits: 2, based on 50 minutes of instruction per hour

CPE Event Highlights

The seminar reviews and answers the following questions:

  • What are "ethics" and "laws", and why are they important in organized societies?

  • What are the AICPA rules for professional conduct?

  • What are examples of positive and negative ethical behavior by corporate personnel and CPAs?

  • What methods can be used to improve corporate governance and encourage ethical behavior?

Learning Objectives

Attendees will:

  • Understanding the definition of "ethics" and defining "ethical behavior"

  • Learning the AICPA "Code of Professional Conduct"

  • Examining examples of "good corporate governance"

  • Understanding the Institute of Internal Auditors' "Code of Conduct"

  • Examining corporate fraud and applying the "Fraud Triangle" to unethical behavior

  • Determining how to design, implement, assess and maintain an effective system of internal control to reduce risk and promote ethics

  • Examining data that may indicate ethical non-compliance and corporate fraud

  • Applying the study of ethics with Case Studies

Benefits of Attending

The primary goal of this course is to present the study of ethics and to identify methods that CIAs, CPAs, CISAs, CFEs and others can implement to improve governance and ethical behavior. The internal controls presented need to be applied within an ethical framework. We also want the attendees to recognize that the ethical situations they may encounter are not always "black or white", and that personal behavior may have a far-reaching effect on the organization.

The course is designed to encourage the CIA, CPA, CISA, CFE professional to look for ethical situations which they might not ordinarily recognize as potential problems and to look at ethical dilemmas as they might be viewed with hindsight or might be perceived by others.

The instructors will candidly share their experience and present a pragmatic approach to using internal controls to create an ethical environment and responding the discovery of ethical issues and fraud.


Key Concepts on the Agenda

Section 1 - Introduction and The Study of Ethics
Section 2 - Code of Conduct and Ethical Behavior
Section 3 - State Ethics Requirements for CPAs
Section 4 - Ethical Guidance for the Auditor
Section 5 - Understanding the Risk of Fraud
Section 6 - Internal Controls to Manage Ethics and Fraud
Section 7 - Using Data Analytics to Detect Fraud
Section 8 - Case Studies in Ethics; Q & A; Summary