1. under a corporate integrity agreement, the oig wants to hear
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Under a Corporate Integrity Agreement, organizations must report certain incidents to the OIG within 30 days, such as legal or compliance issues that affect patient safety or quality of care. A material breach of the agreement, like failing an audit or interfering with an investigation, could result in exclusion from participating in federal healthcare programs. Independent Review Organizations that audit organizations must be objective to ensure accurate reviews, as a breach of the agreement by an organization would require stipulated financial penalties to be paid.
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MGT 498_Ethics_Auge_Final
The document discusses ethics and social responsibility in strategic planning. It examines stakeholder needs and agendas, and how overstepping ethical boundaries can occur when prioritizing profits over other considerations. An example is given of Bank of America fraudulently emphasizing loan quantity over quality. The conclusion advocates developing a code of ethics, understanding social responsibility, and properly assessing stakeholders to achieve strategic objectives in a balanced, objective way.
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Discussion #1Based on authoritative sources (including peer revi.docx
Discussion #1
Based on authoritative sources (including peer reviewed articles from the library, Fraud Examiners Manual, etc), give some examples and discuss current ways in which you could obtain information from public and private sources if you were asked to investigate an employee in accounts receivable that is believed to be embezzling funds from your company. Do you think the data you obtained is reliable from these public and private sources, why or why not?
Comment (FG)
The investigation's study element includes specialists in publicly sourced data obtaining appropriate data about people and organizations suspected of fraud participation (PWC, 2008). This is one of the first measures taken when a suspect was recognized in an inquiry. Most of the information and paperwork used in an inquiry are produced internally – it comes from within the organization or is otherwise easily accessible within the organization (in the event of invoices from the seller). However, sometimes it becomes vital to have information or paperwork that is only accessible from external sources. Public data and documents are typically accessible to the general government either by visiting a website or facility or on request from the record holder. In most instances, government agencies maintain public records. There are two wide categories of external information sources, public and non-public. For instance, if an employee posts pictures or makes statements on social media, this data could be easily accessible to all spectators. “Investigators should always use caution when accessing this information, especially if the information is only available to ‘friends’ or other contacts that the individual has granted special access to.” (Pomerantz & Zack, 2017)
Non-public documents are confidential and private. Holders of such documents are under no obligation to generate such documents unless they have given their permission or are required to do so as a consequence of legal proceedings, such as a court order or summons. This category includes records such as private bank statements from people who may be the topic of an inquiry. Researchers do not normally have ready access to these records. Non-public records include information about a private and confidential person or business. Must get from 1) Consent, 2) Legal process 3) Search warrant.
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Discussion #2
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Discussion #1Based on authoritative sources (including peer revi.docx
Discussion #1
Based on authoritative sources (including peer reviewed articles from the library, Fraud Examiners Manual, etc), give some examples and discuss current ways in which you could obtain information from public and private sources if you were asked to investigate an employee in accounts receivable that is believed to be embezzling funds from your company. Do you think the data you obtained is reliable from these public and private sources, why or why not?
Comment (FG)
The investigation's study element includes specialists in publicly sourced data obtaining appropriate data about people and organizations suspected of fraud participation (PWC, 2008). This is one of the first measures taken when a suspect was recognized in an inquiry. Most of the information and paperwork used in an inquiry are produced internally – it comes from within the organization or is otherwise easily accessible within the organization (in the event of invoices from the seller). However, sometimes it becomes vital to have information or paperwork that is only accessible from external sources. Public data and documents are typically accessible to the general government either by visiting a website or facility or on request from the record holder. In most instances, government agencies maintain public records. There are two wide categories of external information sources, public and non-public. For instance, if an employee posts pictures or makes statements on social media, this data could be easily accessible to all spectators. “Investigators should always use caution when accessing this information, especially if the information is only available to ‘friends’ or other contacts that the individual has granted special access to.” (Pomerantz & Zack, 2017)
Non-public documents are confidential and private. Holders of such documents are under no obligation to generate such documents unless they have given their permission or are required to do so as a consequence of legal proceedings, such as a court order or summons. This category includes records such as private bank statements from people who may be the topic of an inquiry. Researchers do not normally have ready access to these records. Non-public records include information about a private and confidential person or business. Must get from 1) Consent, 2) Legal process 3) Search warrant.
An employer who uses a third party to conduct a workplace investigation no longer has to obtain the prior consent of an employee if the investigation involves suspected: 1) Misconduct, 2) Violation of law or regulations, 3) Violation of any preexisting policy of the employer (ACFE, 201
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Play the video titled 5 Steps to Reduce Small Business Fraud located on the ACFE website http://www.acfe.com/Video-Library.aspx
What did you learn from this video that you could relate to your current, past or future job in accounting? Be sure to use authoritative sources (including peer reviewed articles from the library, F ...
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http://www.publicintegrity.org/2000/09/05/3272/commentary-lawsuit-against-clean-air-act-members-congress (Links to an external site.)
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https://www.whitehouse.gov/photos-and-video/video/limiting-influence-special-interests#transcript (Links to an external site.)
This website has the remarks by President Obama about the Disclose Act. This act would force corporate political advertisers to disclose where they get their funding during the time when their special interests were campaigning. Although this is generally not about the process of public policy I felt like it is a good example of limiting interest groups of their influence and to what extent the limit has impact. Peters discusses this idea when he states how important access to the political process and influence is to interest groups and when limited conflict between the two can arise (170-171). Ideas of corporatism are also within this example. Corporatism restricts the number on interest groups involved in the policy process (171).
http://www.c-span.org/video/?65467-1/policy-media-strategies (Links to an external site.)
One of the most powerful ways interest groups influence public policy is going straight to the public. Interest groups go out to neighborhoods and businesses or hold forums to spread the word on the topic at hand. Another popular way with interest groups to reach the public is with marches. Protests are also used by interest groups to get their point across. These actions are in Peters’ book where he states that things causing conflict, such as the possibility with protests or marches, are what will bring light to policy needs and potential solutions (174-175). The website is a video on C-Span on how interest groups and politicians try to get support from the public.
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Stakeholders can influence a firm's voluntary accounting disclosures according to systems theories like legitimacy theory, stakeholder theory, and institutional theory. These theories view firms as open systems that are influenced by and provide inputs to broader social, economic and legal systems. In contrast to positive accounting theory, which claims managers will disclose only what benefits themselves, systems theories assert that managers will consider how disclosure decisions impact powerful stakeholders in order to maintain the firm's social contract and legitimacy within society.
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https://www.whitehouse.gov/photos-and-video/video/limiting-influence-special-interests#transcript (Links to an external site.)
This website has the remarks by President Obama about the Disclose Act. This act would force corporate political advertisers to disclose where they get their funding during the time when their special interests were campaigning. Although this is generally not about the process of public policy I felt like it is a good example of limiting interest groups of their influence and to what extent the limit has impact. Peters discusses this idea when he states how important access to the political process and influence is to interest groups and when limited conflict between the two can arise (170-171). Ideas of corporatism are also within this example. Corporatism restricts the number on interest groups involved in the policy process (171).
http://www.c-span.org/video/?65467-1/policy-media-strategies (Links to an external site.)
One of the most powerful ways interest groups influence public policy is going straight to the public. Interest groups go out to neighborhoods and businesses or hold forums to spread the word on the topic at hand. Another popular way with interest groups to reach the public is with marches. Protests are also used by interest groups to get their point across. These actions are in Peters’ book where he states that things causing conflict, such as the possibility with protests or marches, are what will bring light to policy needs and potential solutions (174-175). The website is a video on C-Span on how interest groups and politicians try to get support from the public.
Julio
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Topics: Influence of interest groups on public policy & Government regulation of business
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https://www.sba.gov/category/navigation-structure/starting-managing-busine ...
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By John D. Kepler, David F. Larcker, Brian Tayan, and Daniel J. Taylor, January 28, 2020
Corporate executives receive a considerable portion of their compensation in the form of equity and, from time to time, sell a portion of their holdings in the open market. Executives nearly always have access to nonpublic information about the company, and routinely have an information advantage over public shareholders. Federal securities laws prohibit executives from trading on material nonpublic information about their company, and companies develop an Insider Trading Policy (ITP) to ensure executives comply with applicable rules. In this Closer Look we examine the potential shortcomings of existing governance practices as illustrated by four examples that suggest significant room for improvement.
We ask:
• Should an ITP go beyond legal requirements to minimize the risk of negative public perception from trades that might otherwise appear suspicious?
• Why don’t all companies make the terms of their ITP public?
• Why don’t more companies require the strictest standards, such as pre-approval by the general counsel and mandatory use of 10b5-1 plans?
• Does the board review trades by insiders on a regular basis? What conversation, if any, takes place between executives and the board around large, single-event sales?
Short summary
We identify potential shortcomings in existing governance practices around the approval of executive equity sales. Why don’t more companies require stricter standards to lessen suspicion around insider equity sales activity? Do boards review trades by insiders on a regular basis?
Indigenous Peoples’ Rights and the Role of Free, Prior and Informed Consent
Historically, companies have faced significant challenges when managing their relationships with indigenous peoples. As businesses operate in increasingly remote areas, their ability to act in a manner respectful of the rights of indigenous peoples will only grow in importance. Indeed, companies face particularly acute challenges when operating on or near traditional indigenous lands. This is in part because indigenous peoples are particularly vulnerable to the impacts of commercial developments. Moreover, indigenous peoples enjoy special international rights, above and beyond those that apply to other communities.
To respect these rights, companies must update their policies and procedures, and grapple with a new paradigm for engagement. The right of indigenous peoples to give or withhold free, prior, and informed consent for the use of their lands, resources, traditional knowledge, or intellectual property (“FPIC”) is one of these special protections for indigenous peoples. It is a recent development in international law that has rapidly gained widespread support, although it is not always effectively implemented in national law or practice. Companies wishing to respect this right should build upon their existing consultation processes so that they can demonstrate that they obtained consent for their activities.
Yet obtaining FPIC in a “check-the-box” manner is not sufficient to ensure that the company respects the rights of indigenous peoples. This is because FPIC is not an end in of itself, but rather a process that in turn protects a broad spectrum of internationally recognized human rights. This Good Practice Note provides background on the history of FPIC, without taking a definitive viewpoint on its legal status. Indeed, FPIC is relevant to business regardless of its precise legal status since lenders, indigenous peoples, civil society, and other stakeholders increasingly expect companies to obtain consent. The Good Practice Note also explores the business case for obtaining FPIC and the challenges that are likely to arise in the process; outlines current company good practices to obtain FPIC; and discusses emerging practices that not only support FPIC but also long-term benefits for affected indigenous communities.
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Preventing Harm.
Promoting the Privacy of EHI.
Promoting the Security of EHI.
Recovering Costs Reasonably Incurred.
Responding to Request that are Infeasible.
Licensing of Interoperability Elements on Reasonable and Non-discriminatory Terms.
Maintaining and Improving Health IT Performance.
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