Ch 8,9,&10

Front 1

purpose of federal sentencing guideline org

Back 1

encourages federal judges to increase fines for organizations that continually tolerate misconduct and to reduce or eliminate fines for firms w extensive compliance programs that make due diligence attempts to abide by legal & ethical standards

Front 2

training & communication initiatives should be reflected by what unique characteristics

Back 2

size,culture,values,management styles,& employee base

Front 3

largest reason ERC noted for why people did not report

Back 3

1st was theft were skeptical their report would make a difference and 2nd most common was fear of retaliation

Front 4

6 common mistakes madein designing and implementing an ethics program

Back 4

1. failure to understand & appreciate
2. not setting realistic & measurable program objectives
3. senior management failure to take ownership of program
4. developing program materials that do not address the needs of the avg employee
5. transferring an american program to a firms international operations
6. designing a ethics program that is little more than a series of lectures

Front 5

fostering ethical decision making w an org. requires improving firms ethical standards and ?

Back 5

terminating the bad apples in the organization

Front 6

a strong ethics program includes ?

Back 6

-a written code of conduct or ethics,
-formal ethics training,
-an ethics officer to oversee the program
-auditing, monitoring, enforcement, and revision of standards

Front 7

in the absence of an ethics program employees are likely to make decisions based on

Back 7

how their coworkers behave

Front 8

codes of conduct is a formal statement that describes

Back 8

what an org expects of its employees in terms of ethical behavior

Front 9

at the heart of fsgo is a carrot & stick philosophy that

Back 9

rewards efforts to improve ethics

Front 10

top managers may be more inclined to engage in unethical org conduct because of ?

Back 10

social isolation

Front 11

a code of ethics that does n address specific High risk activities w in the scope of daily activities is

Back 11

inadequate

Front 12

what has a significant impact on success of an ethics program ?

Back 12

-quality of communication
-content of company's code of ethics
-senior managements ability to incorporate ethics into org
-frequency of communication

Front 13

what is a tool that company's can employ to identify and measure their ethical commitment to stakeholders

Back 13

ethics audit

Front 14

which statement attests that the financial statements made in an audit are fairly stated w out limitations ?

Back 14

unqualified opinion

Front 15

under which act can CEOs and CFOs be criminally prosecuted If they knowingly certify misleading financial statements

Back 15

sarbanes oaxley act

Front 16

what step does an audit do to identify the tools or methods for measuring progress in improving employees ethical decisions a conduct?

Back 16

collect and analyze relevant information

Front 17

any attempt to verify outcomes and to compare them with standards can be considered?

Back 17

audit activity

Front 18

which is not a measure of ethical climate?

Back 18

collective skill

Front 19

which step in the audit should a firm examine all documents that make explicit commitments

Back 19

review organization mission goals

Front 20

who is the primary stakeholder group that should be included in the ethics auditing process bc their loyalty determines the org success

Back 20

customers

Front 21

What offers social auditing services

Back 21

ethics audit consultant

Front 22

the process of verifying the results of an audit should involve standard procedures that control ?

Back 22

the reliability and validity of the info

Front 23

most firms ethics audits are done by who?

Back 23

by managers or ethics officers

Front 24

what are 3 triple bottom line factors incorporated into global reporting?

Back 24

economic, social,and environmental indicators

Front 25

what is the first step in the auditing process ?

Back 25

secure the commitment of tope executives and directors

Front 26

ethic audits help ?

Back 26

companies identify potential risks and liabilities so they can implement plans o eliminate or reduce them before they reach crisis