Question : 4) Which item NOT an indication of confidentiality under the : 1216876

 

4) Which item is NOT an indication of confidentiality under the Standards of Ethical Conduct?

A) Keep information confidential except when disclosure is authorized or legally required.

B) Inform all relevant parties regarding appropriate use of confidential information.

C) Refrain from using confidential information for unethical or illegal advantage.

D) All of the above indicate confidentiality.

5) Which item is an indication of integrity under the Standards of Ethical Conduct?

A) Refrain from engaging in any conduct that would prejudice carrying out duties ethically.

B) Communicate information fairly and objectively.

C) Keep information confidential except when disclosure is authorized or legally required.

D) Recognize and communicate professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity.

6) Which item is an indication of credibility under the Standards of Ethical Conduct?

A) Maintain an appropriate level of professional expertise by continually developing knowledge and skills.

B) Refrain from using confidential information for unethical or illegal advantage.

C) Abstain from engaging in or supporting any activity that might discredit the profession.

D) Disclose delays or deficiencies in information, timeliness, processing, or internal controls in conformance with organization policy and/or applicable law.

7) Ethical challenges for management accountants include:

A) whether to accept gifts from suppliers, knowing it is an effort to indirectly influence decisions

B) whether to report unfavorable department information that may result in unfavorable consequences for a friend

C) whether to file a tax return this year

D) Both A and B are correct.

8) Which of the following actions should a management accountant take first in confronting a potential ethical conflict concerning your direct supervisor?

A) Inform the Board of Directors of the existence of a potential conflict.

B) Confront the supervisor directly.

C) Discuss the situation with your supervisor’s direct supervisor.

D) Review your organization’s procedures concerning resolution of such a conflict.

9) If there is an ethical conflict concerning your direct supervisor, you may contact all of the following groups EXCEPT:

A) local media

B) audit committee

C) executive committee

D) board of directors

10) If there is an ethical conflict concerning your direct supervisor, when is it appropriate to contact authorities or individuals NOT employed by the organization?

A) when there is a personal conflict

B) when your supervisor is about to receive a bonus

C) when there is a clear violation of the law

D) when you are about to be terminated

11) Credibility includes maintaining an appropriate level of professional expertise by continually developing knowledge and skills.

12) The Sarbanes-Oxley legislation does NOT provide a process for employees to report violations of illegal and unethical acts.

13) Management accountants have important ethical responsibilities that are related to competence, confidentiality, integrity, and credibility.

 

 

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