How a 1999 cult classic became a blueprint for real-world white-collar crime.
This course Professional Ethics: Project Office Space uses the 1999 cult comedy film Office Space as a real-world ethics case study for CPAs. Through the film's fictional embezzlement scheme—and the documented real-world copycat crime it inspired over 20 years later—participants explore how workplace dissatisfaction, weak internal controls, and the three elements of the fraud triangle (rationalization, opportunity, and incentive) combine to create occupational fraud risk. The course also examines how positive organizational culture and employee engagement serve as powerful fraud deterrents, alongside traditional controls, giving CPAs practical ethical insights they can apply in their own organizations.
The discussion provides a comprehensive overview of how digital embezzlement is orchestrated, why complex financial systems remain susceptible to microscopic skimming, and why reality continues to imitate art in the modern corporate landscape.
Founder of Sheriff Consulting
I am the founder of Sheriff Consulting which specializes in the development and delivery of accounting, auditing and foundational skill courses and workshops. Teaching and working with professionals in diverse and dynamic learning environments has been my passion and experience for over 10 years. As a qualified Canadian Chartered Professional Accountant (CPA, CA) and U.S. Certified Public Accountant (CPA), I work with finance and accounting professionals in both the U.S. and Canada to meet their training and development needs. My goal has always been to create an engaging and interactive learning environment. To help my own path of continual improvement in achieving this goal, I have also received training and worked as a professional actor. I am a member of ACTRA (the Alliance of Canadian Cinema, Television and Radio Artists) and a graduate in improvisation from the Second City Training Centre. http://sheriffconsulting.com/
Co-host of The Fraud Complex Podcast
Josh Sager is a co-host of The Fraud Complex podcast, bringing engaging storytelling and analysis to complex fraud cases. His background in performance and communication helps make intricate financial crimes accessible and memorable for professional audiences.
This portal is provided as a training and development resource for City of Markham employees. Every course is delivered by a qualified subject matter expert or learning organization, is quantifiable in hours, and is verifiable — you receive a documented certificate of completion for every course you finish, stored on LearnFormula indefinitely.
If you hold a professional designation (for example in engineering, accounting, human resources, or law), courses may be counted as professionally relevant, verifiable learning activities toward your continuing professional development. Individual practitioners are responsible for confirming that an activity meets the requirements of their professional body. For questions about the City of Markham's training and development policies, please speak with your people leader or Human Resources.
