As prescribed in 3. As used in this clause - Agent means any individualincluding a director, an officer, an employeeor an independent Contractor, authorized to act on behalf of the organization. Full cooperation - 1 Means disclosure to the Government of the information sufficient for law enforcement to identify the nature and extent of the offense and the individuals responsible for the conduct.
The university has adopted policy POL U Employees should read this policy for information about appropriate use of university resources. Paramount in that trust is the principle that public office, whether elected or appointed, may not be used for personal gain or private advantage. The following core principles should form the basis for ethical guidelines relating to conflicts of interest, use of state resources, political activities, confidential information, receipt of gifts, and post-state employment: You should not have financial or other interests, or engage in business or professional activities, that conflict with the performance of your official duties; You should not use your state positions to secure special privileges or exemptions for yourself or any other person; You should not receive compensation from a source other than Western Washington University for the performance or non-performance of an official duty; and, You should not receive a gift if it could be reasonably expected to influence or reward the performance of your official duties.
Personal Use of University Resources Employees may always use state resources for official state purposes. The state defines official state purpose as official duties, activities reasonably related to the conduct of official state duties, activities related to state employment, and activities otherwise allowed by statute.
Employees are permitted the de minimis personal use of state resources. A de minimis minimal use is an infrequent or occasional use that results in little or no actual cost to the state. Personal use of state resources is considered de minimis only if each of the following conditions are met: In other words, you can make an occasional local telephone call or write an infrequent personal email.
You can even briefly use the Internet for personal use as long as it is for nothing illegal or unprofessional.
As a guide, ask yourself the following questions. Will my use of state resources result in added costs or any other disadvantage to the state? Am I using this resource in order to avoid personal expense?
Will my use of state resources compromise the security or integrity of state information systems or software? Certain uses of state resources are strictly prohibited, even if there is no cost to the university and the use does not interfere with the performance of official duties.
Any use for conducting an outside business or private employment, whether for profit or not. Advertising or selling for commercial purposes. Illegal activities or activities incompatible with the professional workplace, e.
Lobbying activity unless authorized by law. Any use to promote, support, or solicit for an outside organization or group. Generally speaking, any conversion of university resources that have been removed from your place of work for private use is prohibited.
Removing electronic resources such as digital cameras, camcorders, computers, tablets, or thumb drives from campus for personal use. You may not take your laptop or tablet home and use it as your personal or family device.
You may not take a university-owned thumb drive home and use it to transfer files on your computer. Removing tools or equipment from campus for personal use. You may not take tools or equipment home for use on house projects, even if you intend on returning them the following day.
Using university vehicles for personal use., Forensic Accounting-Fraud Investigations and Special Report Forensic Procedures and Special- ists: Useful Tools and Techniques to combine these resources into a single, comprehensive practice aid. the Association of Certified Fraud Examiners, the American Society for Industrial Security, and the International Association of Financial Crimes Investigators.
GARY WARNER, is the Director of Research in Computer Forensics for the University of. James A. Hall Chapter 3 Accounting Information Systems, 4th. Ed. Ethics, Fraud, & Intern. Contr. CHAPTER 3 ETHICS, FRAUD, AND INTERNAL CONTROL The three topics of this chapter are closely related.
Ethics is a hallmark of the accounting profession. The principles which guide a manager’s decision making are important to all. Chapter 3 Page 45 1.
Ethics pertain to the principles of conduct that individuals use in making choices and guiding their behavior in situations that involve the concepts of right and wrong. 2. Internal Controls in Accounts Payable CPE Credits: 8.
Delivery Self-Study. CPE Credits 8. Identify the relationship between fraud and poor internal controls. Chapter 5. Chapter 3 – The Basics of Internal Controls: In Practice.
Learning Objectives. Ethics for CPAs Published and Distributed by The CPE Store, Inc. schwenkreis.com