Reporting Illegal & Unethical Acts

Author: Robert K Minniti

Although we would like to work our entire career without discovering illegal or unethical behavior in our organization there is a high probability that at some time in our career, we will come across illegal or unethical behavior. What is the best course of action for someone to take? Where should we report unethical or illegal behavior? Who should we report it to? Are there confidentiality considerations when reporting inappropriate behavior? What are our requirements to report illegal and unethical behavior under the law and our professional standards?

Publication Date: May 2022

Designed For
CPAs, internal auditors, CIAs, external auditors, CMAs. CFEs, CGMAs, CFFs, CIAs, MAFFs, managers, staff accountants, CFOs, business managers, board members, and others who could discover unethical or illegal behavior.

Topics Covered

• Basic ethical issues for employees
• What is the best course of action for someone to take?
• Where should we report unethical or illegal behavior?
• Who should we report it to?
• Are there confidentiality considerations when reporting inappropriate behavior?
• What are our requirements to report illegal and unethical behavior under the law and our professional standards?
• Whistleblower Laws
• Retaliation against Whistleblowers

Learning Objectives

• Identify basic ethical issues for employees
• Identify where to report illegal and unethical behavior
• Identify Federal WhistleBlower Programs
• Recognize what is covered by ethics
• Describe Cyrenaic Hedonism
• Recognize forms of corruption
• Identify a type of conscious bias
• Recognize retaliation against a whistleblower
• Identify the most common way occupational fraud is detected
• Describe the 4 Ps of corruption
• Recognize what is associated with providing a gift or something of value after favorable actions have been completed

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (2 hours)

Program Prerequisites
None

Advance Preparation
None