* Use of the internet for personal reasons (e.g. online banking, shopping, information surfing) must be limited, reasonable and done only during non-work time. * Staff may face disciplinary action or other sanctions if they breach this policy and/or bring embarrassment on the Company or bring it into disrepute. Use of Email When using Company email, users must: * Ensure they do not harm the Company’s reputation, bring it into disrepute, incur liability on the part of the Company, or adversely impact on its image. * Must not use email for the creation, retention or distribution of disruptive or offensive messages, images, materials or software that include offensive or abusive comments about ethnicity or nationality, gender, disabilities, age, sexual orientation, appearance, religious beliefs and practices, political beliefs or social background.
Protecting the public interest includes protecting clients, creditors, governments, employers, etc. This principle calls for resolving conflict by remembering that the CPA’s responsibility is to the public while serving the client and employers interest. A CPA must have integrity so that they have the public trust has been served in reference to the client’s confidence and will not use the public trust for personal gain. Due care calls for continued improvement of competency and quality of service, any CPA who performs professional services without having the necessary skills is in violations of the due care standard. By continuing education to maintain ones CPA certificate helps meet this standard.
This directly states that an officer or a director,” Should avoid participating in any transaction or investment that conflicts with, or gives the appearance of a conflict with, the interest of the company. It’s important in maintaining ethics because a person who is in a management position must be devoted to one company. All decisions that are made are suspect to the integrity of the , company especially when it comes to the financial decisions. Another key area of The Cheesecake Factory’s code of ethical conduct that is of significant importance is in Article V, in the “Compliance with Company Policies and Procedures,” section that talks about confidential information. It is important for the success of any company, especially one as huge as The Cheesecake Factory that the confidentiality of information, especially for the third parties, be maintained.
The code contains sections addressing professionalism, personal integrity, privacy, laws and policy, communication, system integrity, education, responsibility to computing community, social responsibility, and ethical responsibility. In exploring this ethics code I will attempt to give “real-world” examples of how these codes can be used where appropriate. Professionalism, as the code spells out, is best described as treating everyone fairly and not allowing ones personal beliefs to intrude on business decisions. This means that, as a system administrator, one should not treat people unfairly because of their personal beliefs. An extreme example of unprofessional behavior would be a system administrator refusing to give increased network storage space because the user is a new young employee, and the administrator does not believe that the new employee is entitled to more space for no reason other than their age.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (G.A.A.P) GAAP is an international convention of good accounting practices. It is based on the following core principles. In certain instances particular types of accountants that deviate from these principles can be held liable. The Business Entity Concept:- The business entity concept provides that the accounting for a business or organization be kept separate from the personal affairs of its owner, or from any other business or organization. This means that the owner of a business should not place any personal assets on the business balance sheet.
Confidentiality means not sharing information about people without their knowledge and agreement, and ensuring that written and electronic information cannot be accessed or read by people who have no reason to see it. Confidentiality is important because clients may not trust a support worker who does not keep information confidential. Clients may not feel valued or able to keep their self-esteem if their private details are shared with others. Client’s safety may be put at risk if details of their property and habits are shared publicly. It is important that information is only shared with people “who need to know”.
For example information should not be given out to anyone who isn’t involved. Staff must get the consent of anyone’s information they need to share. Staff needs to make sure that the correct information is accessible for those who need to know, it is important. Legal requirements and codes of practice are also beneficial as they help keep a balanced relationship between the workers and service users. They also may obstruct the amount of support given to a specific client and this could be due to health and safety or not meeting the legal
An example of this is an employer may have the right to listen to telephone calls however they do not have the right to listen to telephone calls on your personal cell phone. However, in the case Michael A. Smyth vs. The Pillsbury Company, Defendant [Pillsbury Company] maintained an electronic mail communication system (“e-mail”) in order to promote internal corporate communications between its employees. Defendant repeatedly assured its employees, including plaintiff, that all e-mail communications would remain confidential and privileged. Defendant further assured its employees, including plaintiff, that e-mail communications could not be intercepted and used by defendant against its employees as grounds for termination or reprimand.
Discuss how Greater Providence Deposit & Trust might improve its control procedures over the disbursement of loan funds to minimize the risk of this type of fraud. In order for any organization to avoid any type of fraud would be to have good internal controls in place. Good internal control requires that no single employee be given too much responsibility over business transactions or processes (Romney & Steinbert 2010). An employee should never be given the opportunity to be in a position to commit and conceal fraud. In the case of Greater Providence Deposit & Trust the organization did not have proper internal controls in place.
ELECTRONIC SURVEILLANCE OF EMPLOYEES Where can an employee reasonably expect to have privacy in the workplace? Employees public or private sector have very few legal privacy rights in the work place. Legally, public employers are allowed to monitor employee activities while at work as long as the employee does not have a reasonable expectation of privacy in the particular activity. For example, employees have a reasonable expectation of privacy while using the restroom, but not in their general workspace. If my employer has a written policy putting me on notice that my usage of on my company issued cellular device may be subject to monitoring, then I do not have a reasonable expectation of privacy in communications.