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Use The CPA Journal, What is Ethics and NIEHS to complete this section.

1. Accountants in industry are often key to the planning and control processes of their organizations.       

True False

2. A professional whom is in a good position to discover organizational wrongdoing because of their heavy involvement in their companies' planning and control processes.

A. An accountant.
B. An attorney.
C. A painter.
D. A doctor.

3. Some people, both inside and outside the profession, would view the accountant's decision to blow the whistle as

A. Morally justifiable.
B. Professionally justifiable.
C. Harmful to the employing organization and would advise against doing so.
D. Any of the above.

4. This causes the greater amount of turmoil, creating an atmosphere of unpleasantness that may lead to retaliation against the whistleblower. 

A. Wrongdoing reporting.
B. Inside Snitching.
C. Internal Whistle-blowing.
D. External whistle-blowing.

5. As a member of any of the professional organizations, the accountant in industry is expected to comply with their

A. Codes of ethical conduct.
B. Tax Prepare license guidelines.
C. Law enforcement agencies.
D. Board of Accountancy.

6. MAs have an obligation to the organizations they serve, their profession, the public, and themselves. The IMA, in its Standards of Ethical Conduct for Management Accountants, state that: "Management accountants have a responsibility to refrain from disclosing confidential information... to communicate unfavorable information..., and to disclose all relevant information..."                   

True False

7. The AICPA's Code of Professional Conduct states that members should act with integrity, guided by the precept that when members fulfill their responsibility to best serve

A. The public interest.
B. Their clients' interests.
C. Employers' interests.
D. All of the above.

8. According to the "What is Ethics" article, being ethical is clearly

A. A matter of following one's feelings.
B. Not a matter of following one's feelings.
C. Has to do with religious beliefs.
D. Doing what the law requires.

9. According to the "What is Ethics" article, ethics is the same as religion.        

True False

10. Our own pre-Civil war slavery laws and the apartheid laws of present-day South Africa are

A. Examples of feeling of right and wrong.
B. Examples of religious beliefs.
C. Grotesquely obvious examples of laws that deviate from what is ethical.
D. All of the above.

11. Being ethical is not the same as doing "whatever society accepts". In any society, most people accept standards that are, in fact, ethical. An entire society can become ethically corrupt. According to the article, a good example of a morally corrupt society is

A. Drug problem in the American continent.
B. Nazi Germany.
C. The war in the Middle East.
D. All of the above.

12. According to the article, the following is what ethic is.

A. Well based standards of right and wrong that prescribe what humans ought to do, usually in terms of rights, obligations, benefits to society, fairness or specific virtues.
B. Those standards that impose the reasonable obligations to refrain from rape, stealing, murder, assault, slander, and fraud.
C. The continuous effort of studying to ensure that we live up to standards that are reasonable and solidly-based.
D. All of the above.

13. Ethical standards include standards relating to rights, such as the right to life, the right to freedom from injury, and the right to privacy.                     

True False

14. The law often incorporates ethical standards to which most citizens subscribe. Therefore, being ethical is the same as following the law.                    

True False

15. Ethical norms tend to be broader and more informal than laws. Although most societies use laws to enforce widely accepted moral standards and ethical and legal rules use similar concepts, it is important to remember

A. That ethics and law are not the same.
B. That if an action is legal it is ethical.
C. That ethics and law are the same.
D. None of the above.

16.  Strive for honesty in all scientific communications. Honestly, report data, results, methods and procedures, and publication status. Do not fabricate, falsify, or misrepresent date. Do not deceive colleagues, granting agencies, or the public. This is an example of

A. Adopted specific code by different professional associations, government agencies, and universities have.
B. What ethics is.
C. What ethics is not.
D. None of the above.

17. Although codes, policies, and principles are very important and useful, like any set of rules, they do not cover every situation that arises in research, they often conflict, and they require considerable interpretation.               

True False

18. Another way of defining "Ethics" focuses on the disciplines that study standards of conduct, such as philosophy, theology, law, psychology or sociology.        

True False

19. This is the most common way of defining "Ethics": Ethics are norms for conduct that distinguish between or acceptable and unacceptable behavior. When most people think of ethics (or morals), they think of

A. Rules for distinguishing between right and wrong, such as the Golden Rule ("Do onto others as you would have them do onto you").
B. A code of professional conduct like the Hippocratic Oath ("First of all, do no harm").
C. A religious creed like the Ten Commandments ("Thou shalt not kill...") or wise aphorisms like the saying of Confucius.
D. Any of the above.

20. One plausible explanation for so many ethical disputes and issues in our society is that all people recognize some common ethical norms but different individuals interpret, apply, and balance these norms in different ways in light of their own values and life experiences.     

21. Some years ago, sociologist Raymond Baumhart asked business people, "What does ethics mean to you?". What did people reply?

A. "Ethics has to do with what my feelings tell me is right or wrong."
B. "Being ethical is doing what the law requires."
C. "Ethics consists of the standards of behavior our society accepts."
D. All of the above.

22. According to the article "What is Ethics", feelings

A. Should not be mixed with ethics.
B. Frequently deviate from what is ethical.
C. Are exactly what ethics is.
D. Are what you follow if you want to be ethical.

23. Most religions, of course, advocate high ethical standards. Yet if ethics were confined to religion, then

A. Ethics would apply only to religious people.
B. Ethics would only apply to atheist and not to saints.
C. We don't need to worry because ethics and religion are the same.
D. Religion does not have high ethical standards and therefore is not a reliable ethical behavior.

24. According to the article "What is Ethics?", the law often incorporates ethical standards to which most citizens subscribe. But laws,

A. Are strict so they are always ethical.
B. Can deviate from what is ethical.
C. That follow the constitution are always ethical.
D. Are never ethical.

25. According to the article "What is Ethics?", doing "whatever society accepts,"

A. Is ethical as long as society accepts it.
B. We would have no ethics because "whatever society accepts," is not the same as being ethical.
C. The abundance of social consensus on many issues makes it possible to equate ethics with whatever society accepts.
D. Means sticking to the agreement on issues that is current in existence.

26. After considering many questions, a person facing an ethical dilemma may decide to ask more questions, gather more information, explore different option, or consider other ethical rules. He or she should be able to articulate reasons for his or her conduct and should consider the following in order to explain how he or she arrived at his or her decision.

A. Which choice would stand up to further publicity and scrutiny?
B. Which choice could you not live with?
C. Which choice would be the most just, fair, or responsible?
D. All of the above.

27. The main point is that human reasoning plays a pivotal role in ethical decision-making but there are limits to its ability to solve all ethical dilemmas in a finite amount of time.

True False

28. There are many activities that the government does not define as "misconduct" but which are still regarded by most researchers as unethical. These are called

A. Criminal activities.
B. Other deviations.
C. Legal but unethical.
D. Illegal conduct.

29. Of the activities the government does not classify as misconduct, includes

A. Wasting animals in research.
B. Publishing the same papers in two different journals without telling the editors.
C. Sabotaging someone's work.
D. All of the above.

30. According to the article on ethics in research, because morality is nothing more than commonsense, there are no ethical disputes and issues in our society.

True False

31. The AICPA has always endorsed provisions in proposed Federal legislation that would institute the requirement for auditors of public companies under certain circumstances to report to the SEC financial fraud discovered in an audit engagement.

True False