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IMA® (Institute of Management Accountants) has a new online course that will allow members to earn their two ethics CPE before the end of 2018. Learn how fraud can infilitrate any sector or industry as you fulfill your annual ethics requirement as a CMA® (Certified Management Accountant).
The course, “House Out of Control,” is a unique, real-life case study drawn from the pages of the IMA Educational Case Journal. It provides an intriguing exploration of the fraudulent activity that occurred at Choice House, a women's alternative to prison, due to a lack of internal control and the suspicious actions of a single individual. The fraud was committed by Choice House's executive director, who misappropriated funds to meet personal needs and whose actions prompted an investigation by the organization’s finance committee.
The course considers the Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2013 Internal Control–Integrated Framework as well as the IMA Statement of Ethical Professional Practice, which was revised last year.
Said Jeff Thomson, CMA, CSCA, CAE, IMA president and CEO, “Ethics remains an important subject at IMA, evidenced by our longstanding two-credit requirement for all CMAs. This latest offering demonstrates how fraud can permeate any organization and how the actions of a single individual can shake up the bottom line.Through this course, members will learn how to identify weaknesses in an internal control environment and develop best practices for future prevention and protection.”
“House Out of Control” is eligible for 2 NASBA CPE credits and is available for one year after the purchase date. The cost for IMA members is $95 (nonmembers pay $115).
For additional information on this course, as well as other titles available in the IMA Ethics Series, please visit IMA Ethics Series.
The course, “House Out of Control,” is a unique, real-life case study drawn from the pages of the IMA Educational Case Journal. It provides an intriguing exploration of the fraudulent activity that occurred at Choice House, a women's alternative to prison, due to a lack of internal control and the suspicious actions of a single individual. The fraud was committed by Choice House's executive director, who misappropriated funds to meet personal needs and whose actions prompted an investigation by the organization’s finance committee.
The course considers the Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2013 Internal Control–Integrated Framework as well as the IMA Statement of Ethical Professional Practice, which was revised last year.
Said Jeff Thomson, CMA, CSCA, CAE, IMA president and CEO, “Ethics remains an important subject at IMA, evidenced by our longstanding two-credit requirement for all CMAs. This latest offering demonstrates how fraud can permeate any organization and how the actions of a single individual can shake up the bottom line.Through this course, members will learn how to identify weaknesses in an internal control environment and develop best practices for future prevention and protection.”
“House Out of Control” is eligible for 2 NASBA CPE credits and is available for one year after the purchase date. The cost for IMA members is $95 (nonmembers pay $115).
For additional information on this course, as well as other titles available in the IMA Ethics Series, please visit IMA Ethics Series.