Course ID: DC400

ETHICS: Trusted Small Business Employee Explains How and Why She Stole $400,000

Diann Cattani takes you on the journey of how she violated her own ethical standards to submit fraudulent expense reports. And went to prison.


LEARNING OBJECTIVES
  • Leave knowing why most small business owners trust employees and don’t believe they would hire a thief:
  • Because small business owners don’t see a return on investment
  • Don’t understand the importance of separation of duties
  • To instill a sense of professional skepticism

MAJOR TOPICS

In this session you will see a classic example of “the slippery slope,” where a trusted employee starts off doing her job well, but realizes that the owners are not monitoring her expense reports. Learn practical methods prevent fraud by understanding:

  • The importance of separation of duties for employees
  • That “Trust” is NOT an internal control
  • Audit and controls for small companies
  • How she rationalized her fraud

DESIGNED FOR
CPAs in public practice, business and industry, managing partners, General Counsel, compliance officers, chief learning officers, risk managers, and regulators

FIELD OF STUDY
Behavioral Ethics

PREREQUISITES
None

COURSE PRODUCER
The Pros & The Cons

CPE CREDITS
4.0

LEVEL
Basic

This course is available for your group as:

Group Live
 

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