SMPS Dallas - 2013 Compensation Survey for Dallas and Fort Worth
Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.
-
Upload
antonia-green -
Category
Documents
-
view
221 -
download
0
Transcript of Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.
![Page 1: Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.](https://reader033.fdocuments.us/reader033/viewer/2022051018/5697bf721a28abf838c7e849/html5/thumbnails/1.jpg)
Ethics: Case Studies
Dallas-Fort Worth Chapter IMA19 December 2013
![Page 2: Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.](https://reader033.fdocuments.us/reader033/viewer/2022051018/5697bf721a28abf838c7e849/html5/thumbnails/2.jpg)
IMA ETHICAL PRINCIPLES
HONESTY
FAIRNESS
OBJECTIVITY
RESPONSIBILITY
![Page 3: Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.](https://reader033.fdocuments.us/reader033/viewer/2022051018/5697bf721a28abf838c7e849/html5/thumbnails/3.jpg)
IMA ETHICAL STANDARDS
COMPETENCE
CONFIDENTIALITY
INTEGRITY
CREDIBILITY
![Page 4: Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.](https://reader033.fdocuments.us/reader033/viewer/2022051018/5697bf721a28abf838c7e849/html5/thumbnails/4.jpg)
TODAY’S TOPICSEXAMINE THE CASES OF FCPA VIOLATIONS, TRUSTING ASSISTANTS, AND BID-RIGGING
DISCUSS IMA STANDARDS AND APPLICABILITY
OTHER CASES AND POINTS OF COMPARISON
SOURCE OF SPECIFIC CASES IS THE ASSOCIATION OF CERTIFIED FRAUD EXAMINERS’ CASE STUDY FILE (www.fraud-magazine.com)
![Page 5: Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.](https://reader033.fdocuments.us/reader033/viewer/2022051018/5697bf721a28abf838c7e849/html5/thumbnails/5.jpg)
FCPA VIOLATIONS
• GROWTH OF THE CHINESE ECONOMY
• GDP PER CAPITA
• TRANSPARENCY INTERNATIONAL’S ANNUAL CORRUPTION INDEX
![Page 6: Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.](https://reader033.fdocuments.us/reader033/viewer/2022051018/5697bf721a28abf838c7e849/html5/thumbnails/6.jpg)
FCPA VIOLATIONS
“PRODUCT INSPECTION” TOURS BY SOE REPS
BRIBERY TO DO BUSINESS OR TO GET BUSINESS
EXPERIENCES OF LUCENT AND SIEMENS
![Page 7: Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.](https://reader033.fdocuments.us/reader033/viewer/2022051018/5697bf721a28abf838c7e849/html5/thumbnails/7.jpg)
FCPA VIOLATIONSDISCUSSION
IMA PRINCIPLES APPLICATION
IMA STANDARDS APPLICATION:
COMPETENCE
CONFIDENTIALITY
INTEGRITY
CREDIBILITY
![Page 8: Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.](https://reader033.fdocuments.us/reader033/viewer/2022051018/5697bf721a28abf838c7e849/html5/thumbnails/8.jpg)
TRUST IN BUSINESS
IMA PRINCIPLES = TRUST
TRUST = CONFIDENCE
VALUE IN QUANTIFYING TRUST IN BUSINESS
![Page 9: Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.](https://reader033.fdocuments.us/reader033/viewer/2022051018/5697bf721a28abf838c7e849/html5/thumbnails/9.jpg)
TRUSTING ASSISTANTS
ACCESS TO CREDIT CARDS, PETTY CASH
INITIATE INTERNAL AND EXTERNAL PAYMENTS
CREATE OPEN PURCHASE ORDERS
APPROVAL OF OWN TIMECARD
![Page 10: Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.](https://reader033.fdocuments.us/reader033/viewer/2022051018/5697bf721a28abf838c7e849/html5/thumbnails/10.jpg)
EMBEZZLEMENTDISCUSSION
IMA PRINCIPLES APPLICATION
IMA STANDARDS APPLICATION:
COMPETENCE
CONFIDENTIALITY
INTEGRITY
CREDIBILITY
![Page 11: Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.](https://reader033.fdocuments.us/reader033/viewer/2022051018/5697bf721a28abf838c7e849/html5/thumbnails/11.jpg)
BID-RIGGING AND KICKBACKS
MUNICIPAL PROJECT MANAGER
FOUR MAJOR BRIDGE REHAB PROJECTS
FOUR SMALL CONSTRUCTION PROJECTS
KICKBACKS FROM 4 CONTRACTORS
BRIBERY, EXTORTION, AND BID-RIGGING
![Page 12: Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.](https://reader033.fdocuments.us/reader033/viewer/2022051018/5697bf721a28abf838c7e849/html5/thumbnails/12.jpg)
CONSTRUCTION FRAUD
DISCUSSIONIMA PRINCIPLES APPLICATION
IMA STANDARDS APPLICATION:
COMPETENCE
CONFIDENTIALITY
INTEGRITY
CREDIBILITY
![Page 13: Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.](https://reader033.fdocuments.us/reader033/viewer/2022051018/5697bf721a28abf838c7e849/html5/thumbnails/13.jpg)
CONCLUSION
IMA STANDARDS ARE APPLICABLE ACROSS A BROAD SPECTRUM
TRUST IS NECESSARY, SO CULTURE AND PROCEDURES ARE ESSENTIAL
![Page 14: Ethics: Case Studies Dallas-Fort Worth Chapter IMA 19 December 2013.](https://reader033.fdocuments.us/reader033/viewer/2022051018/5697bf721a28abf838c7e849/html5/thumbnails/14.jpg)
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