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ETHICS of Business
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[QUOTE="Yakub02, post: 303659, member: 94426"] Threats to the fundamental principles Compliance with the fundamental principles may potentially be threatened by a broad range of circumstances. Many threats fall into the following categories: i. self-interest; ii. self-review; iii. advocacy; iv. familiarity; and v. intimidation. Members must identify, evaluate and respond to such threats. Unless any threat is clearly insignificant, members must implement safeguards to eliminate the threats or reduce them to an acceptable level so that compliance with the fundamental principles is not compromised. Self- interest threats Self-interest threats may occur as a result of the financial or other interests of members or their immediate or close family members. Such financial interests might cause members to be reluctant to take actions that would be against their own interests. Examples of circumstances that may create self-interest threats include, but are not limited to: (i) financial interests, loans or guarantees; (ii) incentive compensation arrangements; (iii) inappropriate personal use of corporate assets; (iv) concern over employment security; or (v) commercial pressure from outside the employing organisation [/QUOTE]
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