cma英文p2任务制网课2.68review lesson-professional review

1、StructureCorrupt payments are payments for the purpose of including the recipient to act or refrain from acting so that the domestic concern might obtain or retain business.译文：接受款项后，通过某些作为可以帮助的企业获得或保持在该国的某些商业活动All public companies must devise and maintain a system of internalaccounting control, rega

2、rdless of whether they have foreign operations.译文：无论上市公司有没有在海外开展业务，必须发展和一套自己的财务控制系统No Domestic concern, including anyacting on its behalf, whether ornotng business overseas and whether or not registered with the SEC, may offer or authorize corrupt payments to any foreign official, foreign political

3、party or official thereof, or candidate for political office in a foreign country.译文：无论公司的性质，只要是在的公司，就不允许向国外机构和进行任何方式的贿赂Foreign Corrupt Practice ActFor Senior financial officers（针对财务高管） CFO，Chief Accounting Officers，CEODefine “code of ethics”：honest and ethical conduct, including the ethical handlin

4、g of actual or apparents of interest betweenal and professional relationships；full, fair, accurate, timely, and understandable disclosure in the periodic reports required to be filed by the issuer；pliance with applicableernmental rules and regulationsSOX section 406 ”code of ethics”IMAs Statement on

5、 Management Accounting, “Values and Ethics: From Inception to Practice”Theanization has a responsibility to foster a sense of ethics in its employees and agents.Leadership by example; tone at the topThe concept of “human capital”anizations cultureEmployee trainingTwo methods for monitoringHuman perf

6、ormance feedback loopSurvey toolsblowing framework (e.g., an ethics helpline)A comprehensive framework of corporate ethical behavior is a prerequisite for an effective system of internal control.“Values and Ethics: From Inception to Practice”HFORHonestyFairnessObjectivityResponsibilityPrinciples and

7、 StandardsCCICCompetenceityIntegrity Credibilityfollow youranizations established policies on the resolution ofsuch.If these policies do not resolve the ethical, you should consider the following courses of action:Discuss the issue with your immediate superior except when itappears that the supervis

8、or is involved. In that case, present the issue to the next level. If you cannot achieve a satisfactory resolution, submit the issue to the next management level. If your immediate superior is the chief executive officer or equivalent, the acceptable reviewing authority may be a group such as the au

9、dit committee, executive committee, board of directors, board of trustees, or owners. Contact with levels above the immediate superior should be initiated only with your superiors knowledge, assuming he or she is not involved. Communication of such problems to authorities or individuals not employed

10、 or engaged by theanization is not considered appropriate, unless you believe there is a clear violation of the law.RESOLUTION OF ETHICAL2. Clarify relevant ethical issues by initiating adiscussion with an IMA Ethics Counselor or other impartial advisor to obtain a better understanding of possible c

11、ourses of action.3. Consult your own attorney as to legal obligations and rights concerning the ethical.RESOLUTION OF ETHICAL(3)Motivation or pressure may include financial problems, addictions like gambling, shopor drugs, pressure to show good performance or results, or just the thrill of being able to get away with something.Rationalization is when individuals think they are justified because they are underpaid, or its for their family, or they need it now but theyll pay it back before anyone notices.Opportunity is created when there are weaknesses in controls. Individuals think they wont