Risk management and link to ethics/Бо, Ли.

Risk management and link to ethics/Бо, Ли.

http://elib.wku.edu.kz/lib/document/STAT2/C03EF203-52B0-42B9-BBA2-E817BB0B7C7F/

65
Б 72
Бо, Ли.
    Risk management and link to ethics [Текст] / Ли. Бо // Саясат POLICY. - 2021. - №4. - с. 42-44
ББК 65

Рубрики: Экономика. Экономические науки

Кл.слова (ненормированные):
risk management -- fraud -- segregation of duties -- ethics -- internal controls
Аннотация: Professions differ from trade associations and trade unions in that their activities commit to the public interest before their own interests. As a result of increasing number of scandals large firms of accountants are more seen as "businesses", mainly interested in making profits rather than being altruistic and serving in public interests. However, the main activities of accountants are to present and report financial information to its users in a way that is relatively easy to understand and to operate in the public interest in terms of its accountability, transparency, fairness and equity. Besides, organizations are also responsible for the social and environmental effects of their economic actions. It is important for professionals to be sensitive to ethical issues, to be able to identify and recognize ethical issues when they arise and theh make moral reasoning judgements in order to resolve these issues. As companies face more complex intangible risks from creative accounting to cyber threats and breaches of conduct risk management is growing from defending the balance sheet to supporting ethics and decision making based on shared core values. Many of modern enterprises scandals, disasters are due to different failures because of short-term oriented strategies and less care about ethics. The degree of failure depends on the complexity of the system; however, human failings are the basis.
Держатели документа:
ЗКУ им М. Утемисова

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