Executive Summary The purpose of this report was to review the codes of conduct of the Central Queensland University(CQU) and that of GlaxoSmithKline(GSK) in order to identify the different stakeholder affected‚ the ethical issues addressed by these documents‚ to explore the use of mandatory and voluntary practice in codes of conduct and finally to consider the application of corporate governance and transparency in these organizations. Stakeholders are the lifeblood of an organization. These
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(AIPCA) stress the need for their members to follow a code of ethics. The AICPA code is the primary source of guidance for those that practice public accounting while the IMA is concerned with a broader role for accounts and financial professionals that work inside the companies. There are likenesses and there are variances between the two but the main objective is to set professional standards for all types of accounting. The IMA and AICPA codes have a few similarities. Both discuss the importance
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CODE OF ETHICS AND STANDARDS OF CONDUCT Foreword T he pursuit of technical excellence and the highest standards of professionalism are the hallmarks of Computer Sciences Corporation. The Code of Ethics and Standards of Conduct‚ which apply to all members of the CSC Board of Directors and all employees of CSC and its subsidiaries‚ confirm our commitment to ethical behavior in the conduct of all CSC activities. We take pride in our dedication to integrity‚ fairness‚
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Nevertheless‚ business and moral ethics are critical to the Christian accountant for performing their duties‚ following the American Institute of Certified Public Accountants (AICPA) code of conduct‚ and God’s laws found in the Holy Bible. The model of trust enhancement has the four characteristics of benevolence‚ ability‚ integrity‚ and professional judgement that guides the ethical decisions to be made and are interwoven into the very fabric of the AICPA code of conduct. The purpose of this paper
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I E S ethics & L E A D E R S H I P Revised AICPA Code of Professional Conduct Analyzing the Ethical Responsibilities for Members in Public Practice and Members in Business By Steven M. Mintz n June 1‚ 2014‚ the AICPA issued a codification of the principles‚ rules‚ interpretations‚ and rulings in the AICPA Code of Professional Conduct that specify which ethics provisions apply to members in public practice‚ members in business‚ and other members. A major improvement of the revised code is the
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Section 3 Code of Ethics and Conduct 3.4 Integrity‚ objectivity and independence Provision of internal audit services to financial statement audit clients 141. A self-review threat may be created when a firm‚ or network firm‚ provides internal audit services to a financial statement audit client. Internal audit services may comprise an extension of the firm’s audit service beyond requirements of generally accepted auditing standards‚ assistance in the performance of a client’s internal audit
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INTERNATIONAL BUSINESS ETHICS REVIEW A PUBLICATION OF THE INTERNATIONAL BUSINESS ETHICS INSTITUTE Creating an Effective Electronic Code of Conduct By Roland Riebl Companies increasingly distribute their codes of conduct to their stakeholders online to make the document more accessible and‚ perhaps‚ to overcome the traditional complexities associated with print codes. Additionally‚ the Sarbanes-Oxley act of 2002 requires publicly traded companies to make their codes available to the public. This
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128 countries. With so many CPAs belonging to the association‚ the code of professional conduct is typically used to discuss the ethical obligations of the CPAs. The principles of the code of professional conduct are responsibility‚ public interest‚ objectivity and independence‚ due care‚ and scope and nature of services. The three most important purposes are integrity‚ public interest‚ and due care. The code of professional conduct defines the public interest to include clients‚ credit grantors
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Ethical Code of Conduct for St. Chadwick General Hospital Staff Members Course: MHA 622 Health Care Ethics & Law By: Instructor: October 21‚ 2014 Facility Background St. Chadwick General Hospital was built and inaugurated in the year 2013. Since then‚ the corporation has been proud to provide quality care with the highest of ethical standards‚ and integrity. With the combination of a strong code of ethics‚ high levels of integrity‚ and the addition of compassion‚ St. Chadwick
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responsibility amongst all employees to continue the tradition of excellence‚ integrity‚ innovation‚ and corporate citizenship in the industry of relationship management. Managing these relationships‚ fostering their improvement‚ and adding value to them is how Convergys enables organizations worldwide to improve their business performance. To guide the operations of Convergys’ business‚ they have adopted the Code of Business Conduct to address conflicts of interest‚ confidentiality‚ fair dealing‚ protection
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