This course delves into understanding the concepts behind ethics and utilize that understanding to evaluate scenario issues that may impact your workplace.
The topic of ethics has seemed to permeate every aspect of today's business operations, including occupying a significant spot in today's business and professional curriculum. Yet, with all the discussion and awareness on the topic, why is it that significant ethical dilemmas and incidents continue to impact our daily lives?
We often get caught between our independent ethical duty, the legal or compliance viewpoint of an issue and managements concerns surrounding attention and reputation. This course delves into understanding the concepts behind ethics and utilize that understanding to evaluate scenario issues that may impact your workplace. We take a practical look at the variables involved in creating and maintaining an ethical culture and identifying how internal audit can impact those variables. We also evaluate the evolving role of technology and ethics and how social media has impacted the view of ethical behavior.
• Lessons learned from ethical issues and dissecting the true meaning of Ethics. • Ethics 101 – Understanding the psychology behind ethics. • Risk factors for identifying ethical dilemmas. • Examination of scenario incidents and the impact on governance process. • How Corporate Governance issues impact Ethical concepts and the Internal Auditors Role.
Field of Study: Behavioral Ethics
Lynn Fountain has over 45 years of experience spanning public accounting, corporate accounting and consulting. 24 years of her experience has been working in the areas of internal and external auditing. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. Ms. Fountain has held two Chief Audit Executive positions for international companies. In 2011, as the Chief Audit Executive for an international construction/ engineering firm, she was involved in the active investigation of a joint venture fraud. The investigation included work with the FBI and ultimately led to indictment of the perpetrators and recovery of $13M. Ms. Fountain is currently engaged in her own training and consulting business and is a regular trainer for the AICPA. Ms. Fountain is the author of three separate technical books. “Raise the Red Flag – The Internal Auditors Guide to Fraud Evaluations” was published by the Institute of Internal Auditors Research Foundation. -“Leading The Internal Audit Function” and -“Ethics and The Internal Auditor Political Dilemma” were published by Taylor & Francis In addition Ms. Fountain was a contributing author to the certification program exam for the National Association of Accountants. She also has certificate programs on various on-line platforms. Ms. Fountain has performed as an adjunct instructor for the School of Business for Grantham University and developed the first internal audit curriculum for the School of Business at the University of Kansas. Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has her CGMA, CRMA credentials and CPA certificate (non-active).
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