Exam 7: Managing Ethics Risks & Opportunities.

An employee in charge of the customer service help-line urgently needs some extra cash to his son's hospital bills. Using the fraud triangle, this situation likely constitutes

Which need is at the top of Maslow's Hierarchy of Needs?

It important that ERM and strategy-setting are integrated because

An employee who thinks he is being treated unfairly because he is regularly working unpaid overtime urgently needs some extra cash. Using the fraud triangle, this situation likely constitutes

Which the following BEST describes harassment?

Which of the following is a source of risk identified by both the AICPA/CICA/CPA Canada and the Institute of Internal Auditors?

Ethics and ethical corporate culture should likely play a vital role in setting

The new Enterprise Risk Management (ERM) focusses on how risks and opportunities might impact on the achievement of strategic goals and on the creation, preservation, realization or erosion of value. ERM involves the assessment of an organization's

What is the recommended strategy when stakeholders' potential for threat is LOW and the stakeholders' potential for cooperation is HIGH?

Most damage is usually done during which phase of a crisis?

Auditors are mandated to assess the client's risk of financial reporting fraud. Auditing standard SAS 99 considers which of the following a mandatory tool in fraud assessment?

What is the recommended strategy when stakeholders' potential for threat is HIGH and the stakeholders' potential for cooperation is HIGH?

An important difference between anticipated and unanticipated crises is that

An employee in charge of writing checks to suppliers in a manufacturing firm steals small sums of money every month by writing himself a check for the total of the discounts he negotiates with the company's suppliers. This type of rationalization is MOST likely based on

Which of the following would be the LEAST useful report of ethics risks and opportunities?

An employee in charge of the cash register at a busy restaurant steals small sums of money at the end of the day whenever the cash in the register exceeds the sum of the day's bills. He thinks it is fine to do so because every day there are two or three customers that pay more than they should. This type of rationalization is based on

An employee in charge of collecting tickets at the entrance of a movie theatre lets her friends enter the theatre without paying for tickets. She thinks it is fine to do so because the employees at the popcorn bar give free popcorn to their friends. This type of rationalization is based on

An employee in charge of counting and depositing cash holdings at end of the day urgently needs some extra cash to pay her son's medical bills. Using the fraud triangle, this situation likely constitutes

Which of the following is a performance component recommended by the Global Reporting Initiative relates to customer health and safety, marketing communications and customer privacy?

Which of the following three performance categories are recommended for disclosure by the Global Reporting Initiative?