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L EARNING O UTCOMES
After completing this chapter you should be able to:
? Evaluate ethical issues as a source of risk to the organisation and recommend control
mechanisms for their detection and resolution.
Section B of the syllabus includes ethical issues identifi ed in the CIMA Code of Ethics
for Professional Accountants.
You should also be able to:
? Discuss the importance of exercising ethical principles in conducting and reporting
on internal reviews.
Section C of the syllabus includes the particular relevance of the fundamental principles
in CIMA’s Ethical Guidelines.
The topic of fraud recurs in the indicative syllabus content for Performance Strategy.
After completing this chapter you should understand:
? Fraud as a source of risk
? Fraud related to sources of fi nance
? Minimising the risk of fraud including computer-based fraud
? Detection and investigation of fraud
These relate to Section B, C & E of the syllabus
1 0.1 Introduction
This chapter has two main purposes:
1. to introduce the importance of CIMA’s ethical principles in terms of risk, control and
audit as part of the Performance Strategy syllabus.
2. to describe fraud through its different forms, the opportunity for fraud, indicators of
fraud and identifying the risk of fraud. Risk management strategy in relation to fraud is
covered through methods of fraud prevention, identifi cation and response. The chapter
also includes a discussion of fraud using computer systems and other types of fraud.
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