Ethics - Information Assurance | ISACA · Crazy Eddie Source: ... said Antar, who avoided jail time...
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Ethics A Discussion of Stories & Psychology May 26, 2016 Constance Snelling, IT Audit Manager, CPA, CGMA, CISA
Transcript of Ethics - Information Assurance | ISACA · Crazy Eddie Source: ... said Antar, who avoided jail time...
EthicsA Discussion of Stories & Psychology
May 26, 2016
Constance Snelling, IT Audit Manager, CPA, CGMA, CISA
Lost Money at Diner Taken by PatronSource: ABC – What Would You Do
Crazy Eddie
Source: http://www.accountingweb.com/aa/law-and-enforcement/sex-lies-and-accounting-fraud
Timeline of Very Poor Ethical Decisions
Source: http://www.cbsnews.com/media/top-14-financial-frauds-of-all-time/15/http://www.accounting-degree.org/scandals/
Source: https://www.aicpastore.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2013/ForensicValuation/54-million-dollar-fraud.jsp
Dixon, IL Timeline - Rita Crundwell
• Unconscious Bias vs. Conscious Corruption
• Roots of Bias• Desires
• Structural Aspects of Accounting Open the Door for Bias• Ambiguity
• Attachment
• Approval
• Aspects of Human Nature that Amplify Bias• Familiarity
• Discounting
• Escalation
Psychology of Fraud
Source: Harvard Business Review
• Toby’s Background
• Bounded Ethicality
• We Lie Because We Care?
• How Can We Think Differently?
• Are Rules the Best Method?
Toby Graves
Source: http://www.npr.org/2012/05/01/151764534/psychology-of-fraud-why-good-people-do-bad-things
Moral of the story: Bad Ethics
Moral of the story: Good Ethics
