1. Ethics and Internal Control Presented by Gregory D Jones, Secretary Tulsa Chapter of the Oklahoma Society of CPAs

2. The Ethical Dilemma Access Heavy Need Rationalization

3. Limit Access The checkbook The check register The bank statement that arrives in the mail unopened.

4. Password Vaults 1) Get your phones out. 2) Search the internet or App store for Password Vaults 3) Use bit locker or other encryption for side drives and flash drives This may mean the difference between2 weeks vs 700,000 years.

5. Heavy Need: Overdrawn?

6. .

8. Respect and Approval Heavy Need

9. Flattening Heavy Need

10. Ethics, & The 7 Habits of Highly Effective People, Steven Covey Roles We Could Assume –Steward of Company Property –Promoter of Company Policy –Respectful Person –Grateful… The ethical dilemma will create an INTERNAL CONFLICT cease or confession

11. How Could We Define and Import Roles at the Ideal Workplace Instant Change of Programming –We are making sure that our neighborhood is free of Drugs and here is why –Like father, like son….

12. Two Social Experiments about Roles Electroshock a Stranger The promotion to prison guard

13. As long as Respect is at the Core The experiment where students were divided into two groups guards or prisoners in a prison…

14. ….. where average people “shocked” others into painful, horrifying states….

15. INTERNAL CONTROL WHOA! I DO NOT WANT TO BE A PART OF THIS WHOA! THIS ISN’T RIGHT WHOA!

16. Role: To Help People Insurance is a wonderful and much needed product. Insurance, at its core, is a pooling of community risks. It is a formalized way for people to come together and help each other. When we pay life insurance premiums, we are putting our money together, not just to help ourselves but also to help other families. When someone else dies, his family benefits because a payment can be made from this pool of premiums and the investment income that arises from it. When we die, our claim is paid to our family, from the same pool. People, in more informal ways, have done this for centuries. When someone dies, those remaining help the family. This may appear very basic, but insurance is much more powerful than just survivor benefits. Both individuals and businesses depend on the insurance product to provide essential services and protect them from financial disaster. Source: Ethics & Health Benefit Law Update – #1007525  2010 www.stonece.com

17. Our role We deliver care and support.

18. Heroes of Our Workplace

19. I will work hard to assess each client's individual needs. I will always try to keep the client's best interest in mind. I will clearly explain each financial strategy or product. I will take the time to set expectations with each client concerning how often they wish to be contacted. I will keep clients informed and updated on their accounts regardless of their account / billing level I will keep my promise to provide ongoing service to help my clients meet their long-term goals. I will treat clients the way I want to be treated. I know that the only winning business strategy is to give clients the best service and show that I care. Source: Axa Advisors, LLC

20. The Ethical Dilemma Access Heavy Need Rationalization

21. What was his/ her RATIONALE Really? Are you going with That Insincere, Obtuse ( simple minded, dull-witted, thick headed) Artificial (false, man-made, synthetic, fake) Nonsense, Allowing for Law-breaking / inappropriate Events that ruined lives

22. Determined to steal…Rationalization …some synonyms Strong-minded Single-minded ResoluteUnwavering What is driving this thought? Emotion?

23. People Are Not RATS No person of gender, orientation, race, creed, religious affiliation, age, or political affiliation is a RAT Rat IS NOT A TRAIT Perhaps labeling someone as a RAT is a cornerstone to bad behavior, the labeler and followers place themselves in an ethical dilemma, and then behave badly…

24. REMOVING RATIONALIZATION Access Heavy Need Rationalization

25. September 8 2001

26. September 2001

28. Have a nice flight back to Tulsa…

29. The Terrorist Grievance/ Grudge Grudge #1 Political Occupation of a group or territory—a grievance story is born. Grudge #2 Western powers with corrupt dictatorships, British 50% and America’s 50% cut…..manage the regime…a grievance is born. Grudge#3 Poverty and lack of economic opportunity “but the world is filled with poor, uneducated, and exploited peoples who do not commit acts of terrorism.” Sam Harris, End of Faith, …please don’t cheer for the Grudge

30. Feeding the Rat: Grievances and Grudges Luskin’s scientific study of grievances and political violence/ terrorism in Northern Ireland –Conducted Forgiveness Training For Two Groups Women who lost a child to terrorism Men who lost a family member to terrorism Grievances can manifest to rationalization to behave in an unethical way –Fred Luskin, Forgive For Good

31. WHOAAAAAA! WOULD A HOPEFUL OUTCOME AVOID A GRUDGE ALLIVIEATE ANGER AMELIORATE (IMPROVE) ASSIST AID

32. .

33. W.H.O.A. Would Heroes Obsess About………others’ bonus, office size, cliques, car allowances NO Would Heroes offer alternatives

34. Respect Respectful Person Respect for other persons, means respect for a person's physical and emotional wellbeing. Disrespect could manifest itself by such actions as rudeness, harassment, slander, discrimination, abuse, assault and murder.

35. The Ethical Dilemma Access Heavy Need Rationalization

36. Ethics and Internal Control Presented by Gregory D Jones, Secretary Tulsa Chapter of the Oklahoma Society of CPAs