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Self-Study CPE
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ETHICS: IMPACT OF QUESTIONABLE LEADERSHIP BEHAVIOR

NOTE: All jurisdictions accept courses from Registry sponsors to a certain extent. However, some jurisdictions have additional requirements. You can see which jurisdictions have these requirements here: https://www.nasbaregistry.org/cpe-requirements
CPE Processing Fee$24.00
Webinar TranscriptionN/A
Presentation Length Hour(s)2.0 hours
CPE Credits 2.0 hours
Subject Area 2.0 - Ethics (Behavioral)
CE Credits 0.0 hours
Course LevelIntermediate
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateFebruary 3, 2017
Date OfferedMarch 19, 2018
Expiration DateMarch 19, 2019
Course Description

The corporate scandals of the 1990s – 2000s have placed focus on why it is important for organizations and leadership to run business in an ethical manner. The Committee of Sponsoring Organizations' (COSO) internal control framework dedicates Principle One towards the importance of the control environment (CE) and its link to ethical leadership. However, poor and unethical leadership has continued. Until organizations recognize the signs and execute positive change to their culture, issues will continue to pervade.

This course evaluates the impact of ethical and questionable leadership behavior on an organization and its control environment. We examine some of the past decade's “questionable” leaders when it comes to the topic of ethics. We also visit a case study scenario to allow participants to identify actions that can be taken by leaders to improve ethics and the control environment at their company.

Self-Study Course Instructions:

FOR DOCUMENT-BASED COURSES

Download the course document(s) (below) and follow prompts contained in the document.



FOR RECORDED COURSES WITH VIDEO

Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

Learning Objectives

  • Identify how governance links to a proper functioning control environment (CE).

  • Identify how leadership impacts ethics and the proper functioning of the control environment.

  • Identify how attitudes and beliefs impact ethics and the proper functioning of the control environment.

  • Explore the impact of values on ethics, leadership and the control environment.

  • Recognize issues related to ethical leadership and explore their impact on the control environment.

  • Explore what leaders can do to solidify their control environment and corporate ethics.

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Course Materials
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Review Questions
Review Questions
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Ms. Fountain has over 30 years of experience in the business profession, which includes public and industry accounting and over 20 years within internal and external auditing combined. She is a nationally recognized trainer and speaker and also a published author. She is a subject matter expert and specializes in Internal Audit, Sarbanes-Oxley, Enterprise Risk Management, Fraud, Governance and Compliance. Ms. Fountain has held two Chief Audit Executive positions for international companies. She currently performs consulting for companies on internal audit, risk management, internal controls, financial reporting and accounting along with performing training. She has also been instrumental in the establishment of ERM, Sarbanes-Oxley and Governance frameworks.

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CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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About Our Presenter

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Illumeo brings the benefits of a global LMS to HR/L&D and the ease of centralized, global CPE to the core professional disciplines of Finance, Accounting, Internal Audit, and HR, with nearly 1,000 courses and over 25 types of CPE, along with non-CPE courses in Marketing, and Sales.