Module 1.4

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7 Terms

1
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What Are Business Ethics?

Internalized standards guiding what's legal and appropriate in business behavior.

2
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Sarbanes-Oxley Act

Federal law that mandates testing/evaluation of accounting systems.

3
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Assessments & Audits

Evaluate people, books, and operations.

4
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Code of Ethics

Usually follows AICPA (American Institute of Certified Public Accountants) standards.

5
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Violations

Illegal actions = unethical (e.g., theft)

6
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Full Disclosure

All assets, liabilities, and equity must be fully documented.

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Conflict of Interest

When personal relationships or interests interfere with professional duties.