From sparks to fired : ethical and internal control violations surrounding business entertainment expenses / M. Elizabeth Haywood, Marge O’Reilly-Allen.
The purpose of this case is to identify internal control weaknesses relating to business entertainment and travel expenses and then to ascertain why these actions also violate ethical standards of behaviour. While the case reads like a fictional short story, we incorporated actual violations at a Fo...
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| Main Authors: | , |
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| Format: | Ebook |
| Language: | English |
| Published: |
London :
SAGE Publications Ltd.,
2017.
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| Series: | SAGE Knowledge. Cases.
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| Subjects: | |
| Online Access: | SAGE |
| Summary: | The purpose of this case is to identify internal control weaknesses relating to business entertainment and travel expenses and then to ascertain why these actions also violate ethical standards of behaviour. While the case reads like a fictional short story, we incorporated actual violations at a Fortune 500 company into the case details. The case requires students to refer to the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Enterprise Risk Management (ERM)—Integrated Framework (2004) to identify the internal control weaknesses listed in the case, to provide recommendations to prevent or minimize their recurrence in the future, and to classify the ethical violations in accordance with the standards of competence, confidentiality, integrity, and credibility of the IMA® (Institute of Management Accountants) Statement of Ethical Professional Practice. Student feedback demonstrates that the case is an interesting and useful learning tool in discussing internal controls and ethical issues. |
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| Item Description: | Originally Published In Haywood, M. E., & O’Reilly-Allen, M. (2013). From sparks to fired: Ethical and internal control violations surrounding business entertainment expenses. IMA Education Case Journal, 6(2), Article 1. |
| Physical Description: | 1 online resource. |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: | 1526426838 9781526426833 |