# Ethical Decision Making for Auditors Course Canonical URL: ## Overview Are you faced with tough decisions about how to handle sensitive situations in your mission to uncover fraud, waste, and abuse? Explore the ethical hazards and dilemmas facing auditors and review methods of analyzing and resolving them in this participative workshop. Come away with a skill set for dealing with the common, right vs. wrong hazards (temptations) and the more difficult right vs. right conflicts or dilemmas that auditors face. Also, learn ways to mitigate the risks, fortify the courage associated with carrying out ethical decisions, and review how to integrate effective ethics control systems into an organization. ## What you'll learn - Anticipate and recognize ethical dilemmas as well as distinguish right vs. wrong temptations from the right vs. right ethical hazards and dilemmas that auditors face in their work. - Select, describe, and use the appropriate ethical decision-making process from a survey of widely accepted models. - Describe the causes of unethical behavior and methods of discouraging that behavior. - Mitigate the internal and external inhibitors to carrying out decisions when there are potential risks involved. ## Curriculum #### Module 1: Introduction to Concepts - Define ethics in the auditing context and why it matters in practice. - Contrast right-vs.-wrong temptations with right-vs.-right dilemmas. - Introduce ethical decision-making frameworks (e.g., PLUS, Josephson, Kidder). - Discuss the auditor’s role amid advancing technology. #### Module 2: Moral Values and the Causes of Unethical Behavior - Identify core moral values and draft an effective code of values. - Explain ethics control systems (compliance vs. values orientation). - Analyze common causes of dishonesty and remedies (pledges, reminders, supervision). - Connect values to everyday audit decisions and culture. #### Module 3: Critical Hazards that Auditors Face - Review key ethical hazards (e.g., pressures from management, disclosure issues, independence). - Discuss impairments to independence (personal, external, organizational) under GAGAS. - Differentiate temptations from complex dilemmas in real audit settings. #### Module 4: Analyzing and Framing Personal Examples - Apply a selected framework to past dilemmas and temptations. - Practice articulating facts, stakeholders, options, and likely consequences. - Structure cases for group discussion and peer feedback. #### Module 5: Dilemma Resolution Using Traditional, Ethical Decision-Making Theories and Principles - Work through resolution strategies: utilitarianism, deontological duty, and the Golden Rule. - Test options against principles (e.g., legal/code tests, stakeholder impact). - Document rationale linking facts, values, and chosen actions. #### Module 6: Methods to Mitigate Factors that Inhibit Carrying Out Ethical Decisions when Risks are Involved - Define moral courage and distinguish external vs. internal fears. - Use tools to fortify courage (experience, character, support networks, reflection). - Plan concrete steps to implement ethical choices under pressure. #### Module 7: Post-Assessment and Summary - Reassess understanding of hazards, frameworks, and independence. - Synthesize lessons into practical commitments for future audits. - Identify ongoing habits to sustain ethical decision-making. ## Schedule - Jun 29, 2026 9:00am–5:00pm — Live Online - Aug 11, 2026 9:00am–5:00pm — Live Online - Sep 22, 2026 9:00am–5:00pm — Live Online - Oct 2, 2026 9:00am–5:00pm — Live Online - Nov 9, 2026 9:00am–5:00pm — Live Online - Dec 17, 2026 9:00am–5:00pm — Live Online ## Instructors ### Mark Gebicke — Instructor Mark E. Gebicke is an accomplished consultant and instructor with over 50 years of experience in auditing, leadership, and federal program evaluation. A retired Senior Executive from the U.S. Government Accountability Office (GAO), Mark spent two decades in GAO's Senior Executive Service, where he led performance reviews and provided congressional testimony on critical issues for agencies such as NASA, the Department of Defense, and the Department of Justice. His expertise spans personnel, readiness, logistics, budget, operations, anti-terrorism, and weapon systems, as well as performance reviews for agencies like the Federal Reserve, U.S. Postal Service, and Department of Energy. In addition to his auditing and consulting work, Mark has been a dedicated instructor at Graduate School USA since 2008. He draws on his extensive experience to teach courses on auditing techniques, leadership, and project management. During his tenure at GAO, he also developed and implemented the agency's Professional Development Program, managing over 200 new staff annually and mentoring Senior Executive Service candidates. Mark holds a Bachelor of Science in Business from High Point University and a Master of Science in Governmental Administration from George Washington University, and he has received numerous awards for his contributions to both GAO and Graduate School USA. ### Penny Popps — Instructor Penny N. Popps is an exceptional leader with 20+ years of private and public sector experience and expertise in the field of accounting, audit, compliance, risk management, fraud, and internal controls. She is the recipient of multiple public service, appreciation, recognition, and performance awards. And she’s currently devoted to teaching Financial Management courses at Graduate School USA as an Instructor. During her almost 15 years as a Federal Government Public Servant, she had many pivotal transformational leadership roles including being the 1st Fraud Risk Manager at the U.S. Small Business Administration (SBA) where she successfully helped to mature its Fraud Risk Management Program. She has a B.B.A in Accounting from the University of Texas at Arlington, Master of Business Administration (MBA) from Texas Woman’s University, Advanced Technical Certificate in Professional Accountancy from Dallas College, Certified Fraud Examiner (CFE), Certified Internal Controls Auditor (CICA), and the Department of Defense (DOD) Financial Management Certifications along with an ICF Associate Certified Coach (ACC) Certification. Prior to SBA, she had a career at HUD that spans over six years managing projects that ensured the successful and efficient delivery of affordable, safe, and decent housing to U.S. citizens along with safeguarding HUD's programs from fraud, waste, and abuse. While at HUD she led multiple audit teams in the execution of complex quality control reviews of independent public accounting firms (Single Audits), CIGIE reviews, financial assessments, staffing studies, annual OMB A-123 risk assessment reviews for the Accountability, Integrity, & Risk (AIR) Program, etc. During her Federal Government career, she also was the Branch Chief of Financial Reporting at the DHS ICE OCFO, Office of FM-Financial Service Center. She oversaw the operations of both the Payroll and Fund Balance with Treasury Units for all DHS ICE components which processed approximately $5.2B in payroll transactions and reconciled $10.1B in cash transactions, achieving improved optimization of FM. For many years, she also successfully led and supervised audit teams at the Defense Contract Audit Agency (DCAA) in which she recovered millions in questioned costs owed from contractors. And within state government, she recovered millions of sales and use tax dollars owed to the Texas State Comptroller of Public Accounts as she led various audits. All of her efforts ensured that taxpayer dollars were being utilized reasonably and efficiently. Popps’ many years of experience in the private sector included helping to build successful internal audit divisions at major corporations such as Essilor Group and Fossil Group. During her career, she continues to gain expertise and knowledge while paying it forward by mentoring, coaching, and training those new to the accounting, audit, compliance, risk management, fraud, and internal controls industries. Popps is very passionate about all her philanthropy and volunteer efforts, especially with Alpha Kappa Alpha Sorority, Inc. and the Junior League of Washington. It’s her mission to continue to provide service to all mankind during her career, in retirement, and throughout her life. She currently resides in Alexandria, VA and spends her leisure time reading. ### Lyndon S. Remias — Instructor Lyndon Remias is a trailblazer in the field of government auditing, known for his integrity, leadership, and commitment to public accountability. With over 28 years of experience spanning public, private, and governmental sectors, Lyndon has built a reputation as a trusted expert in financial oversight and risk management. He holds multiple professional certifications, including Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Government Auditing Professional (CGAP), and Certification in Risk Management Assurance (CRMA)—credentials that reflect both his technical mastery and dedication to excellence. Lyndon’s career includes impactful roles at organizations such as the City of Virginia Beach, Amerigroup Corporation, Eastern Virginia Medical School, NEXCOM, Auditor of Public Accounts, and KPMG, where he honed his skills in operational auditing, compliance, and performance evaluation. His leadership extended into public service when he was elected to the Virginia Beach School Board, demonstrating his commitment to community engagement and education. A passionate educator and thought leader, Lyndon has served as a seminar instructor for the Graduate School and the Institute of Internal Auditors (IIA), earning recognition as a Distinguished Instructor for his engaging delivery and deep subject matter expertise. He has presented at numerous professional conferences and has held key leadership positions within the IIA and the Virginia Local Government Auditors Association (VLGAA), including serving as President of both organizations. Currently, Lyndon contributes to the profession as a peer review team leader for the Association of Local Government Auditors (ALGA), helping ensure audit quality and ethical standards across the country. A proud graduate of Old Dominion University, Lyndon earned a Bachelor of Science in Business Administration with a major in Accounting. In 2013, he was honored with the Lifetime Achievement Award from ODU’s Accounting Department for his outstanding contributions to the profession and the university. ## Pricing **Tuition:** $649