Data falsification is one of the seven areas of research misconduct

Able, a Certified Fraud Examiner, interviewed a suspect involved in an environmental crime. The suspect, Blake, admitted to purposely polluting the environment. Blake’s action eventually caused almost thirty people to develop serious environmentally related illness. Upon hearing this fact from Blake, Able should: A. Scold Blake for his conduct. B. Make no comment whatever. C. Treat Blake with decency and respect. D. Ask Blake to apologize to the victims.

During an internal investigation, Black, a Certified Fraud Examiner, interviewed Green, a fraud suspect. Although Green wanted to leave in the middle of the interview, Black blocked the exit and prevented him from leaving. Green subsequently confessed to committing fraud. If, under these facts, Green files a lawsuit for false imprisonment against Black, Black will likely: A. Win the case because the qualified business privilege protects investigators conducting internal investigations. B. Win the case because Green confessed to the fraud. C. Lose the case if a trier of fact concludes that he restrained Green without consent or legal justification. D. Lose the cans because Green did not leave the interview.

Please describe a time when you were faced with a personal dilemma regarding whether to blow the whistle on a wrongdoing. Some examples of a wrongdoing are witnessing cheating on an exam, witnessing someone trying to steal, noticing someone trying to take advantage of another, and completing a project at work without recording time spent in order to meet time constraints. Who were the stakeholders in the situation and how were they impacted by the wrongdoing? How did rationalization encourage the wrongdoer to follow through with their wrongdoing? What did you do and why? Case scenario: for someone working but not clocking in  How would this fit under this dilemma? Please explain:

Please describe a time when you were faced with a personal dilemma regarding whether to blow the whistle on a wrongdoing. Some examples of a wrongdoing are witnessing cheating on an exam, witnessing someone trying to steal, noticing someone trying to take advantage of another, and completing a project at work without recording time spent in order to meet time constraints. Who were the stakeholders in the situation and how were they impacted by the wrongdoing? How did rationalization encourage the wrongdoer to follow through with their wrongdoing? What did you do and why?

Roger Royce, CPA, has encountered a situation that he thinks may pose a threat to his independence with respect to Watson, Incorporated an audit client. The situation is not addressed by an independence rule or regulation. Using the AICPA Conceptual Framework for Independence Standards, describe how Royce can determine whether the threat truly impairs his independence.

Carrie is known as an accountant by her circle of friends and in her community. Carrie posts a TikTok bragging about illegally downloading software that she feels is overpriced. Which, if any, ethical standards did Carri violate? O Competence - failure to perform duties in accordance with laws and regulations. O Confidentiality - failure to inform all parties of confidential information. O Confidentiality - failure to refrain from using information for an unethical advantage. O Competence - failure to maintain an appropriate level of expertise Credibility - failure to provide all relevant information that could influence a decision. Integrity - failure to abstain from activities that might discredit the profession.

Assume Ethan sets a meeting with Vick in two days to follow-up on his request. Vick has decided not to be part of the cover-up. Use the GVV framework to help Vick prepare for the meeting. Consider the following:       What should Vick say to counteract Ethan's request?     How might Vick's intended action affect the company and the external auditors?     Who can Vick go to for support?

Conclude and explain, with reference to the IPPF (code of ethics or standards) whether it is permissible or not permissible. Provide reason for your conclusion; 1.The CAE resolved not to report a significant finding about an illegal environmental activity to the audit committee because management had indicated that they would handle the issue.

Is the following a potential control weakness?  In employing new staff, while Marco checks references for any prospective employee, they do not check criminal records or perform other forms of background checks. Briefly explain the potential mistatement and recommended correction.

Do you think it would be ethical for a CPA to have someone else do for her that which she is prohibited from doing by the AICPA Code of Professional Conduct? Why or why not? Do you think a CPA can justify allowing the unethical behavior of a supervisor by claiming, “It’s not my job to police the behavior of others?”

If committing unethical practices and fraudulent activities are considered "subjective," cite two factors or reasons why a person or a group of persons commit such bad behavior.

Define and explain the differences among several kinds of employee frauds that might occur at an audit client.

One way of analyzing whether National Security Agency (NSA) whistleblower Edward Snowden’s actions were justified in leaking classified materials exposing the breadth of the U.S. government’s surveillance activities is by weighing personal morality against the morality that comes with one’s adopted professional role. Using this perspective, do you believe Snowden’s act was ethical?

[The following information applies to the questions displayed below.] Per SEC release, from 2012 through 2014 then EY partner Pamela Hartford violated Independence Rules by having an affair with a client. Reports state she engaged in a personal relationship with Robert Brehl, the chief accounting officer of a public company that she serviced as a member of the audit engagement team. Another EY partner Michael Kamienski (the supervising partner on this engagement) became aware of facts suggesting an improper relationship between Hartford and Brehl. However, he failed to follow up on his suspicions. While Hartford and Brehl tried to keep their relationship a secret, they did attend client and EY social events. This suggests that others at both EY and the client could have been aware of the affair. As part of the first SEC enforcement action of its kind, the SEC made charges of a breach of Independence against EY, Hartford, and Kaminski as well as Brehl. All parties agreed to settle the…

[The following information applies to the questions displayed below.] Per SEC release, from 2012 through 2014 then EY partner Pamela Hartford violated Independence Rules by having an affair with a client. Reports state she engaged in a personal relationship with Robert Brehl, the chief accounting officer of a public company that she serviced as a member of the audit engagement team. Another EY partner Michael Kamienski (the supervising partner on this engagement) became aware of facts suggesting an improper relationship between Hartford and Brehl. However, he failed to follow up on his suspicions. While Hartford and Brehl tried to keep their relationship a secret, they did attend client and EY social events. This suggests that others at both EY and the client could have been aware of the affair. As part of the first SEC enforcement action of its kind, the SEC made charges of a breach of Independence against EY, Hartford, and Kaminski as well as Brehl. All parties agreed to settle the…

During the interview of a suspect in an embezzlement case, several common themes are developed that make the offense seem morally acceptable to the suspect. Which of the following is NOT commonly used with embezzlers and other fraud offenders? A. “Borrowing” versus “stealing” B. “Did it for the family” C. “Not being paid enough” D. “Protesting an unjust law”

ANSWER THE FOLLOWING:

In Crazy Eddie, the auditors’ work plan and results were viewed by the client, in part because the security of their workpapers was inadequate. Why is protecting the audit work product so important? In today’s audit environment, what should auditors do to protect their work product? What might auditors do in today’s audit environment that could expose their work product to individuals not engaged in the audit?

A code of ethics is an important element of a fraud prevention program. Which of the following would diminish the effectiveness of a company’s code of conduct?a. The establishment of a chief ethics officer.b. The establishment of a hotline for reporting unethical behavior.c. The violation of the code of ethics by senior management.d. The posting of the code of ethics in the company workplace.

Which of the following items is not true about fraud?a. It can cause injury or damage to another party.b. It is an intentional misrepresentation of facts.c. Its damages must exceed a threshold of $150,000.d. It is designed to persuade another party to act in a way that causes injury or damage tothat party.