Although we would like to work our entire career without discovering illegal or unethical behavior in our organization there is a high probability that at some time in our career, we will come across illegal or unethical behavior.
What is the best course of action for an individual to take? Who can you trust and are there any protections if you spill the beans? Where should we report unethical or illegal behavior? Who should we report it to? Are there confidentiality considerations when reporting inappropriate behavior? What are our requirements to report illegal and unethical behavior under the law and our professional standards? If someone is a whistleblower are there legal protections for that individual?
Publication Date: June 2022
Designed For
CPAs, internal auditors, CIAs, external auditors, CMAs. CFEs, CGMAs, CFFs, CIAs, MAFFs, managers, staff accountants, CFOs, business managers, board members, and others who could discover unethical or illegal behavior, or have a whistleblower report to them.
Topics Covered
- Illegal Acts
- Whistleblower Statistics
- Whistleblowers in the News
- Whistleblower Protections
- Whistleblower Laws
- Retaliation Against Whistleblowers
Learning Objectives
- Identify where to report illegal and unethical behavior
- Identify federal whistleblower programs
- Recognize what is not considered retaliation against a whistleblower
- Describe the most common way occupational fraud is detected
- Identify where most fraud tips come from
- Identify whistleblower statistics
- Recognize where a majority of whistleblower complaints are filed
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Regulatory Ethics (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.