Following is the information for our March 21 Houston Chapter Meeting. Details are being finalized for the exact location of this meeting. This fulfill the yearly IMA Ethics requirement for CMAs and will count as non-technical CPE for Texas CPAs. Global will issue CPE Certificates for this session.
Topic: Mission Impossible: When Benchmarks Undermine Ethics
Format: Group Live
CPE: 2 hours (NASBA and TSBPA)
Area: Behavioral Ethics
Advanced Preparation: Read two Case Studies (Attached)
In this workshop, we examine the elements of the fraud triangle used in auditing to explain the causes behind an individual’s decision to commit fraud, the consequences of focusing excessively on short-term results, the importance of a strong ethical culture and the actions involved in building one, and the sections of the IMA Statement of Ethical Professional Practice. We will use these items to examine two case studies based on real stories to see how ethics play out in the real world. The first case study involves a young man who receives a promotion that is several levels up in the organization and is given an impossible task to accomplish without being fraudulent. The second case study involves a CMA whose ethical dilemma is caused by her identification with both sides of a decision to outsource IT services.