Professional Standards and Ethics Flashcards
7 cards from real GAT practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Professional Standards and Ethics flashcards as text
An accountant discovers an error in financial statements that benefits their employer. What is the ethical obligation?
Answer: Report it and correct the financial statements
Accuracy in financial reporting is a fundamental professional obligation; errors must be corrected regardless of whether they favor the employer.
Which of the following is NOT a characteristic of ethical leadership?
Answer: Making decisions that favor personal gain over organizational welfare
Ethical leaders prioritize organizational and stakeholder welfare over personal gain, making self-serving decisions a clear departure from ethical leadership.
A professional uses their position to obtain personal favors from vendors. This is an example of:
Answer: Abuse of professional authority
Using one's professional position to obtain personal benefits from vendors is an abuse of authority and creates conflicts of interest.
When a professional plagiarizes another's work without attribution, they violate which principle?
Answer: Intellectual honesty and academic integrity
Plagiarism violates intellectual honesty by presenting others' ideas or work as one's own without proper credit.
A nurse administers a medication dosage that exceeds the prescribed amount without a physician's order. This violates which standard?
Answer: Scope of practice and standard of care
Administering medication beyond what is prescribed exceeds a nurse's scope of practice and violates the standard of care required of healthcare professionals.
What is the primary purpose of mandatory continuing education requirements for licensed professionals?
Answer: To ensure professionals maintain current competence in their field
Continuing education requirements ensure professionals stay updated on current standards, practices, and knowledge to protect client welfare.
A professional signs a non-compete agreement and then immediately begins working for a direct competitor. This action violates:
Answer: A contractual and professional obligation
Violating a non-compete agreement breaches a contractual obligation and the professional duty to honor binding commitments.