Facilitator-Led Ethics Workshop:
Misplaced Trust | Devastating Fraud
Saturday, September 29, 2018
9:30 am – 11:30 am
Check-in: 9:15 am
Lone Star College – Greenspoint Center
Room GSPT 306
250 North Sam Houston Prkwy East
Houston, TX 77060
Includes light continental breakfast
Net proceeds from this workshop will go to the IMA Houston Chapter Scholarship fund.
Based on a real-life IMA Educational Case Journal (IECJ) study, Lack of Internal Controls: Beaumont Independent School District, you will be introduced to an intriguing examination of the misappropriation of funds by an administrator in the Beaumont Independent School District (BISD) through the use of a false identity and several accounting schemes. This course examines the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework, and how management accountants can contribute to ensuring strong internal controls, fraud prevention, and an ethical climate that encourages excellent overall organizational governance.
After attending this session, attendees will be able to:
- Apply COSO’s Internal Control—Integrated Framework in evaluating an internal control system.
- Examine the importance of proper monitoring in an organization.
- Recognize the relationship between proper governance and unethical acts.
- Determine appropriate steps in resolving an ethical issue.
Area of Study: Behavioral Ethics
Advanced Preparation: Read the assigned case study, to be emailed upon enrollment
CPE: 2 hour
Lynette Pebernat – Sr. Application Architect, Vistra Energy, Inc.
Lynette Pebernat is a well-seasoned financial professional with over 30 years of experience primarily in the energy industry. She has held various positions in the finance organization, from Staff Accountant to Assistant Controller and has heavy experience in system implementations and upgrades. Currently, she is a Senior Application Architect in the IT Corporate Solutions Department at Vistra Energy (formerly Dynegy, Inc.) in Houston, Texas, where she and her team provide technical support for the company’s Accounting, Tax, Treasury and Legal applications.
Lynette is a CMA, CFM, CPA, CITP and CRISC. As a member of the Institute of Management Accountants, she has held various volunteer leadership positions in the Houston Chapter and Texas Council as well as serving on the ICMA’s Board of Regents. Currently, she is a faculty member of the IMA’s Leadership Academy. She holds a BBA in Accounting from Evangel University and an MBA from Oklahoma State University.