EDUCBA

Accounting Ethics, Governance & Internal Controls

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EDUCBA

Accounting Ethics, Governance & Internal Controls

EDUCBA

Instructor: EDUCBA

Included with Coursera Plus

Gain insight into a topic and learn the fundamentals.
5 hours to complete
Flexible schedule
Learn at your own pace
Gain insight into a topic and learn the fundamentals.
5 hours to complete
Flexible schedule
Learn at your own pace

What you'll learn

  • Apply professional ethics and governance principles in accounting practices.

  • Evaluate fraud risks and identify red flags in financial environments.

  • Assess internal controls to strengthen compliance and reporting reliability.

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Recently updated!

April 2026

Assessments

9 assignments

Taught in English

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There are 3 modules in this course

This module introduces the ethical framework governing management accountants, focusing on the IMA’s Statement of Ethical Professional Practice. Learners explore core ethical principles such as honesty, fairness, objectivity, and responsibility, along with the four professional standards: competence, confidentiality, integrity, and credibility. The module builds a strong conceptual foundation in ethical decision-making, professional conduct, and accountability required for CMA Part 2 and real-world financial leadership roles.

What's included

5 videos3 assignments

This module examines how ethical conduct is reinforced through organizational governance structures and regulatory laws. Learners study ethical conflict resolution procedures, the Foreign Corrupt Practices Act (FCPA) of 1977, and the Sarbanes-Oxley Act (SOX) of 2002. The module also explores corporate responsibility, tone at the top, whistleblower mechanisms, and the role of leadership in fostering an ethical organizational culture aligned with compliance and internal control systems.

What's included

5 videos3 assignments

This module focuses on the practical implementation of ethics through fraud prevention, fraud risk assessment, and internal control mechanisms. Learners explore the fraud risk model (opportunity, rationalization, and pressure), red flags of fraudulent financial reporting and asset misappropriation, and types of internal controls including preventive, detective, corrective, directive, compensatory, and safeguarding controls. The module emphasizes how ethical culture and strong internal controls work together to reduce fraud risk in organizations.

What's included

4 videos3 assignments

Instructor

EDUCBA
EDUCBA
1,076 Courses268,048 learners

Offered by

EDUCBA

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