Learning Center

This course looks at how trust impacts and is an important component of ethical standards. The course is based on two (2) IMA Educational Case Journal (IECJ®) case studies, “NTW Co.: Recognizing and Solving Ethical Dilemmas” and “Small Businesses and Trust; A Payroll Embezzlement Case,” as well as the IMA Statement of Ethical Professional Practice. The course begins with the fundamentals of defining trust, examining the Barrett Trust Matrix, identifying the elements of a culture of trust, and reviewing the six principles of internal control and GAAP principles. The first case study shows how trust can be broken even when the management accountant involved has done what he is supposed to do. The second case study involves a small, well-established, family business that realizes the negative consequences when they place too much trust in an employee. Competency domain supports: Professional Ethics & Values. Product is available for one (1) year after purchase date.