AICPA Code of Professional Conduct Certified public accountants (CPAs) perform a role that is essential to society. Because of the importance of that role, CPAs have responsibilities to anyone who employs their professional services. CPAs also have a responsibility to assist one another in enhancing the accounting profession, maintaining the public's confidence, and consistently fulfilling the profession's exclusive responsibilities. The voluntary association of CPAs, better known as the AICPA, has proposed a code of conduct that CPAs have chosen to adhere to. Now it is time to discuss the purpose for AICPA’s code, why it is considered the foundation of ethical reasoning, and its most important purposes.
NUR Effective Leadership and Management in Nursing NUR 492 October 1, 2012 Effective Leadership and Management in Nursing Effective leadership and management are an essential part of any health care facility. Portraying excellence in this part of health care is necessary to deliver quality care to patients. The core to any facility is nursing and acquiring the best leadership and management is the key to any facility. Therefore, behavior, involvement, demeanor, and discipline of a healthcare facility start with their leadership, which develops the commitment and drive for this facility. This paper will explain the difference between leadership and management, explain characteristics of an effective leader, and last illustrate views of leadership.
Risk Management and Quality Management Teshiya Camacho HCS/451 December 5, 2012 Mike Anderson Risk Management and Quality Management Questions | Risk Management | Quality Management | How does the leadership and governance of a health care organization influence the development and implementation of risk-management and quality-management policies? | By protecting the company’s assets, this is important for planning and organizing it also helps with preventing any sort of risks that may come about to patients. Also it will emphasize cost effective ways of going about the business. | Ensuring that desired level of quality is brought out and makes sure that all the participants are conducting themselves within the required procedures. This will generate profits due to its cost effective nature.This will also ensures that the public health care organization grows by showing its viability.
Internal auditors guarantee that the internal controls are sufficient and calculate the company’s financial and information systems for accurateness. A series of audits such as financial statements, fraud, compliance, and operational can be made with the hiring of an internal auditor. The most beneficial audit for Whitfields Company would be an operational audit. Operational Audits can be done if upper-level management thinks that there is a need for operational improvements. It is a review of management and how operating procedures work.
Internal auditors, these accounting reports light on the tools a company uses to comply with all the rules. Finally, top management goes through financial statements to understand the overall situation of the company, and what could be brought to the next competitive level. These internal users all work together to bring achievement and make the company grow in any financial matter
Under Section 404 of the act, these findings must detail any uncovered control deficiencies or instances of employee fraud, and must also be reviewed and attested by the registered accounting firm. The authors of the report must certify that the report does not contain any false information, misleading statements or significant omissions, and that the financial statements and information included in the report accurately represent the financial condition of the company. Under Section 401 of the act, this representation must account for both balance and off-balance sheet debts, obligations and transactions in order to facilitate maximum transparency for shareholders (Nikolas, Daniel. Nd Effects of the Sarbanes-Oxley Act). The act serves as a guideline and governs what an accountant should and should not do when reporting financial flows.
Kokemuller defines legal and ethical practices clearly stating, “Legal practices refer to processes and policies to abide by the law. Ethical practices refer to efforts to meet stakeholder expectations for business activities” (Kokemuller). Zions Bancorporation created the Code of Business Conduct and Ethics Handbook to cover all ethical issues Zions believed should be addressed in its company. There are legal laws all employees of Zions must abide by, but Zions clearly defined all ethical expectations for the company as
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Medical Coding is an essential part of the doctors office and hospitals as they are the people who code the patients diagnosis so they can be processed as a bill and sent to the insurance companies and patients to pay for the service they have received. This is a fast growing career that will never end because health care providers need people who can "bring in they money" that they have earned for the patients health care. Medical billing
This HR team member is well versed about the health care marketplace in order to offer competitive compensations packages to new and existing members of the staff. This includes some market research to determine what a facility can do in the way of benefits and how much it will cost to supply said benefits to the staff. Regulatory compliance This function ensures that each member of the staff knows and understands the regulations the facility and each staff member are held to. This involves any credentials that team members must have to perform their individual jobs. It also involves ensuring that each member of the staff is aware of and follows the HIPAA and other guidelines legally mandated to health care facilities.