Ethics Seminar

Net proceeds from this workshop will go to the IMA Houston Chapter Scholarship fund.

Overview

Based on a real-life IMA Educational Case Journal (IECJ) study, "Ethical Choices at Choice House," you will be introduced to an intriguing examination of the fraudulent activity that occurred at Choice House, a women's alternative to prison, due to a lack of internal control. The fraud was committed by Choice House's executive director, who misappropriated funds to meet personal needs, and an investigation then ensues by the finance committee. This case considers the Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2013 Internal Control–Integrated Framework, evaluation of an ethical dilemma, working with internal control systems and the revised IMA Statement of Ethical Professional Practice.

After this session, you will be able to:

• Recognize the importance of having internal controls in nonprofit organizations with small staff
• Examine the investigative process of reviewing and gathering data.
• Identify how to deal with conflict situations when having to report to different persons of authority.
• Determine how the ethical standards outlined in the IMA Statement of Ethical Professional Practice provide valuable guidance when faced with ethical decisions.

Area of Study:  Behavioral Ethics

Level:  Basic/Intermediate

Advanced Preparation:  Read the assigned case study, to be emailed upon enrollment

CPE: 2 hours (does not count for ethics for Texas CPAs)

Course Facilitator:

Lynette Pebernat – Dean, IMA Leadership Academy

Facilitator Bio:

Lynette 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. 

At Dynegy, Inc. in Houston, TX, Lynette was Senior Application Architect of Corporate Solutions where Ms. Pebernat and her team provided technical and functional support for the company’s Accounting, Tax, Treasury and Legal applications.

Lynette holds the professional certifications:  CMA, CFM, CPA, CITP and CRISC.  As a member of the Institute of Management Accountants, Lynette has held various volunteer leadership positions in the Houston Chapter and Texas Council.  Lynette is the current Dean of the IMA’s Leadership Academy and a former member of the ICMA’s Board of Regents.

Lynette holds a BBA in Accounting from Evangel University and an MBA from Oklahoma State University.