This course provides an overview of ethical challenges and dilemmas that accountants in industry frequently face and provides strategies for dealing with those dilemmas.
This course provides an overview of ethical challenges and dilemmas that accountants in industry frequently face and provides strategies for dealing with those dilemmas.
The course draws on several real-world frauds to illustrate the “slippery slope” that often leads to fraudulent behavior. The course also covers the three elements of the “The Fraud Triangle”, providing insight into the conditions that can result in fraud.
This course covers the Professional Ethics material outlined in the content specification outline for the Certified Management Accountant (CMA) Part 2 examination.
Topics include: • Ethical considerations for accounting professionals. • Ethical dilemmas. • Examples of fraud. • Strategies for dealing with ethical dilemmas. • The Fraud Triangle. • Differences between legal and ethical behavior. • Ethical aspects of the Foreign Corrupt Practices Act (FCPA) and the Sarbanes-Oxley Act (SOX). • Ethical considerations for accounting organizations.
Field of Study: Regulatory Ethics
Managing Director of CPE University, LLC
Tom Coghlan, CMA, MBA has worked at the intersection of accounting, information technology and decision making for over 30 years. His diverse set of experiences and roles include serving as: Founder of CPE University, LLC, a provider of online and in-person CPE programs in operational analysis, managerial accounting, decision making, and ethics. He is one of the top CMA exam review instructors in North America, and has helped hundreds of people prepare to take the CMA examination Founder of Appitur® Co., the developer of a mobile platform that provides exam prep companies with a branded app/web solution for their students to access study materials Business Fellow and Instructor at Villanova University, where he taught graduate and undergraduate courses in Accounting and Analytics, and was the Director of the Center for Business Analytics CFO and Director of Information Technology for a multi-national business unit of Imperial Chemical Industries Partner and Vice President of Client Services for FirstQuarter, Inc., where he led projects that helped clients including Cordis (division of Johnson & Johnson), Del Monte Foods, Alcon, Analog Devices, and Stantec maximize their technology investments Tom earned a BS degree in Business Administration from Drexel University, and an MBA from LaSalle University. Tom is a Certified Managerial Accountant (CMA), and passed the Certified Public Accounting (CPA) exam in Pennsylvania.
