Page 216 - SBL Integrated Workbook STUDENT 2018

Chapter 17

 describe and discuss approaches to resolving ethical dilemmas encountered in
professional accounting

 explain and explore 'bribery' and 'corruption' in the context of corporate
governance, and assess how these can undermine confidence and trust

 describe and assess best practice measures for reducing and combating
bribery and corruption, and the barriers to implementing such measures

 evaluate organisational decisions using the Tucker 5 question approach

 describe and critically evaluate the social responsibility of accountants acting in
the public interest

 assess management behaviour against the codes of ethics relevant to
accounting professionals including the IESBA (IFAC) or professional body
codes

 analyse the reasons for and resolve conflicts of interest and ethical conflicts in
organisation

 assess the nature and impacts of different ethical threats and recommend
appropriate safeguards to prevent or mitigate such threats

 recommend best practice for reducing and combating fraud, bribery and
corruption to create greater public confidence and trust in organisations

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 17 of your Study Text

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