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CMA Part 2 > Ethics > Flashcards

Ethics Flashcards

1
Q

IMA Ethics Statement (2)

A

Guidelines for Behavior

Guidelines for Conflict Resolution

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2
Q

Standards (CCIC)

A

Competence

Credibility

Integrity

Confidentiality

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3
Q

IMA’s Ethical Principles (4)

A

Honesty

Fairness

Objectivity

Responsibility

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4
Q

Uphold Principles by:

A

Communication

Documentation

Recommendation

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5
Q

Competence (4)

A

CPEs

Adhere to laws/regs/standards

Accurate/clear/concise/timely info

Communicate limitations

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6
Q

Three Steps for Conflict Resolution

A

Communicate (immediate supervisor, then up the chain of command)

Clarify (consult IMA or impartial advisor)

Consult attorney for legal rights & obligations

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7
Q

Credibility (3)

A

Fair & objective communication

Disclose relevant information

Disclose delays & deficiencies

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8
Q

Integrity (3)

A

Mitigate and prevent actual and potential conflicts

Abstain from activity that will discredit the profession

Refrain from conduct that would prevent(preclude) ethical behavior

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9
Q

Confidentiality (3)

A

Keep confidential unless authorized or required

Inform/monitor those using confidential info

Don’t use confidential info to your advantage”

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10
Q

IMA Statement of Ethical Professional practice 4 Standards

A

Competence

Confidentiality

Integrity

Credibility

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11
Q

Standard of Competence

A
  1. Continually developing knowledge
  2. Be in accordance with laws, regulations, and technical standards.
  3. Provide decision support material that are accurate, clear, concise and timely.
  4. Recognize and communicate professional limitations or other constraints.”
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12
Q

Standard of Confidentiality

A
  1. Keep information confidential except when disclosure is authorized or legally required.
  2. inform all relevant parties regarding appropriate use of confidential information. Monitor subordinates’ activities to ensure compliance.
  3. Refrain from using confidential information for unethical or illegal advantage.
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13
Q

Standard of Integrity

A
  1. Mitigate and Advise Conflicts of interest.
  2. Refrain from conduct that would hurt carrying out duties ethically.
  3. Abstain from activity that discredits the profession.
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14
Q

Standard of Credibility

A
  1. Communicate information fairly and objectively
  2. Disclose all relevant influential information.
  3. Disclose delays, or deficiencies in information, timeliness, processing, or internal controls in conformance with organization policy and/or applicable law.
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15
Q

IMA Statement of Ethical Professional practice 4 Standards

A

Competence

Confidentiality

Integrity

Credibility

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16
Q

Standard of Competence

A
  1. Continually developing knowledge
  2. Be in accordance with laws, regulations, and technical standards.
  3. Provide decision support material that are accurate, clear, concise and timely.
  4. Recognize and communicate professional limitations or other constraints.
17
Q

Standard of Confidentiality

A
  1. Keep information confidential except when disclosure is authorized or legally required.
  2. Inform all relevant parties regarding appropriate use of confidential information. Monitor subordinates’ activities to ensure compliance.
  3. Refrain from using confidential information for unethical or illegal advantage.
18
Q

Standard of Integrity

A
  1. Mitigate and Advise Conflicts of interest.
  2. Refrain from conduct that would hurt carrying out duties ethically.
  3. Abstain from activity that discredits the profession.
19
Q

Standard of Credibility

A
  1. Communicate information fairly and objectively .
  2. Disclose all relevant influential information.
  3. Disclose delays, or deficiencies in information, timeliness, processing, or internal controls in conformance with organization policy and/or applicable law.
20
Q

IMA’s Statement of Ethical Professional Practice requires that actual conflicts of interest be mitigated but that apparent conflicts of interest be ____________

A

avoided.

21
Q

IMA’s Statement of Ethical Professional Practice requires only that ____________ users’ understanding be considered.

A

intended

CMA Part 2 (6 decks)

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