1. Dallas-Fort Worth Chapter IMA
Ethics: Case Studies
Dallas-Fort Worth Chapter IMA
19 December 2013

2. IMA ETHICAL PRINCIPLES
HONESTY
FAIRNESS
OBJECTIVITY
RESPONSIBILITY

3. IMA ETHICAL STANDARDS
COMPETENCE
CONFIDENTIALITY
INTEGRITY
CREDIBILITY

4. TODAY’S TOPICS
EXAMINE THE CASES OF FCPA VIOLATIONS, TRUSTING ASSISTANTS, AND BID-RIGGING
DISCUSS IMA STANDARDS AND APPLICABILITY
OTHER CASES AND POINTS OF COMPARISON
SOURCE OF SPECIFIC CASES IS THE ASSOCIATION OF CERTIFIED FRAUD EXAMINERS’ CASE STUDY FILE (

5. FCPA VIOLATIONS GROWTH OF THE CHINESE ECONOMY GDP PER CAPITA
TRANSPARENCY INTERNATIONAL’S ANNUAL CORRUPTION INDEX

6. FCPA VIOLATIONS “PRODUCT INSPECTION” TOURS BY SOE REPS
BRIBERY TO DO BUSINESS OR TO GET BUSINESS
EXPERIENCES OF LUCENT AND SIEMENS

7. FCPA VIOLATIONS DISCUSSION
IMA PRINCIPLES APPLICATION
IMA STANDARDS APPLICATION:
COMPETENCE
CONFIDENTIALITY
INTEGRITY
CREDIBILITY

8. TRUST IN BUSINESS IMA PRINCIPLES = TRUST TRUST = CONFIDENCE
VALUE IN QUANTIFYING TRUST IN BUSINESS

9. TRUSTING ASSISTANTS ACCESS TO CREDIT CARDS, PETTY CASH
INITIATE INTERNAL AND EXTERNAL PAYMENTS
CREATE OPEN PURCHASE ORDERS
APPROVAL OF OWN TIMECARD

10. EMBEZZLEMENT DISCUSSION
IMA PRINCIPLES APPLICATION
IMA STANDARDS APPLICATION:
COMPETENCE
CONFIDENTIALITY
INTEGRITY
CREDIBILITY

11. BID-RIGGING AND KICKBACKS
MUNICIPAL PROJECT MANAGER
FOUR MAJOR BRIDGE REHAB PROJECTS
FOUR SMALL CONSTRUCTION PROJECTS
KICKBACKS FROM 4 CONTRACTORS
BRIBERY, EXTORTION, AND BID-RIGGING

12. CONSTRUCTION FRAUD DISCUSSION
IMA PRINCIPLES APPLICATION
IMA STANDARDS APPLICATION:
COMPETENCE
CONFIDENTIALITY
INTEGRITY
CREDIBILITY

13. CONCLUSION IMA STANDARDS ARE APPLICABLE ACROSS A BROAD SPECTRUM
TRUST IS NECESSARY, SO CULTURE AND PROCEDURES ARE ESSENTIAL

14. QUESTIONS? RON FORY CMA CFE CPA UNIVERSITY OF NORTH TEXAS AT DALLAS
7400 UNIVERSITY HILLS BLVD, DALLAS TX
OFFICE
CELL