Accounting Ethics, Governance & Internal Controls

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Accounting Ethics, Governance & Internal Controls

This course is part of Advanced Financial Analysis & Decision Making Specialization

Instructor: EDUCBA

Included with

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3 modules

Gain insight into a topic and learn the fundamentals.

5 hours to complete

Flexible schedule

Learn at your own pace

3 modules

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.

Skills you'll gain

Tools you'll learn

Fraud detection

Details to know

Shareable certificate

Add to your LinkedIn profile

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This course is part of the Advanced Financial Analysis & Decision Making Specialization

When you enroll in this course, you'll also be enrolled in this Specialization.

Learn new concepts from industry experts
Gain a foundational understanding of a subject or tool
Develop job-relevant skills with hands-on projects
Earn a shareable career certificate

There are 3 modules in this course

Master professional ethics in accounting, fraud risk evaluation, and internal controls to strengthen compliance and financial reporting reliability. Learn how ethical judgment, governance, and fraud prevention work together in real accounting environments.

This course equips learners with a practical understanding of professional ethics, regulatory compliance, and fraud risk management in accounting and finance. You will explore core ethical principles such as honesty, objectivity, integrity, and confidentiality, along with the professional standards that guide responsible financial decision-making. Through structured modules, the course examines ethical governance, conflict resolution, whistleblower mechanisms, and key regulatory frameworks including the Sarbanes-Oxley Act (SOX) and the Foreign Corrupt Practices Act (FCPA). You will also learn how to assess fraud risks, identify red flags, and evaluate preventive, detective, corrective, and safeguarding internal controls. By the end of the course, you will be able to apply ethical standards in practice, strengthen internal control awareness, and support accountability in financial reporting environments. Designed for accounting and finance professionals, this course builds career-relevant skills in ethics, compliance, governance, and fraud prevention.

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

5 videosTotal 21 minutes

Introduction to Professional Ethics3 minutes
Principles for Ethical Professional Practice4 minutes
Standards for Ethical Professional Practice5 minutes
Standard of Confidentiality4 minutes
Standard of Integrity and Confidentiality5 minutes

3 assignmentsTotal 50 minutes

Introduction and Ethical Principles10 minutes
Ethical Standards – Confidentiality and Integrity10 minutes
Foundations of Professional Ethics30 minutes

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

5 videosTotal 27 minutes

Resolution for Ethical Conflict4 minutes
Foreign Corrupt Practice act 19775 minutes
Sarbanes Oxley Act 2002 (SOX)5 minutes
Corporate Responsibility for Ethical Behavior7 minutes
More on Corporate Responsibility7 minutes

3 assignmentsTotal 50 minutes

Ethical Conflict Resolution and Anti-Corruption Law10 minutes
Corporate Responsibility and SOX Compliance10 minutes
Ethical Governance and Regulatory Framework30 minutes

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

4 videosTotal 32 minutes

Ethics for Management Accountant7 minutes
Fraud and Fraud Risk Model7 minutes
Fraud and Fraud Risk Model Continues8 minutes
Addressing Fraud and Error10 minutes

3 assignmentsTotal 50 minutes

Ethics for Management Accountants and Fraud Risk Model10 minutes
Fraud Risk Model Continuation and Addressing Fraud10 minutes
Ethics in Practice and Fraud Risk Management30 minutes

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Instructor

EDUCBA

1,291 Courses294,073 learners

Offered by

EDUCBA

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Frequently asked questions

To access the course materials, assignments and to earn a Certificate, you will need to purchase the Certificate experience when you enroll in a course. You can try a Free Trial instead, or apply for Financial Aid. The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.

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