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Fraud, bribery, whistle-blowing and company ethics – ACCA Strategic Business Leader (SBL)

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    • It is paraphrased from IFAC’s definition in Auditing Standard 240 which is:

      “An intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal advantage.”

  11. Dear Ken,

    I was wondering why we note “bribing a foreign public official” separately under types of bribery, given that this amounts to “bribing another person.” I’m guessing there’s a specific rationale and am hoping you could share/elaborate?

    • It is the approach taken by UK legislation.

      The rationale is that it is potentially much more serious to be involved in bribing a foreign public official than bribing, say, someone in a private business. Amounts involved could be huge. Arguably, defrauding a country and its citizens is more immoral than defrauding private investors. In addition, if discovered, there is likely to be very adverse publicity.

    • Downloading is not possible – and in any case – downloading would use exactly the same amount of data! so it is actually better for you to watch them on demand – as you go!

      You can save them with youtube setting ‘watch later’ to watch without connection

  13. HELLO,

    CAN THESE LECTURES BE WATCHED FOR THE SEPTEMBER 2020 SBL EXAM SITTING ?? ARE THEY RELEVENT CONSIDERING CURRENT COVID SCENARIO??? PLEASE REPLY TO MY QUERY SIR, THANKFUL 馃檪 LOVE OPEN TUTION !!

  14. Hi,

    I am preparing for the june exam and sitting for second time..I feel i lacked to test myself in model exams and see how i am able to apply what i learnt before the exam attempt..Can you advice on where to attempt model papers and how to evaluate myself?

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