Sarbanes-Oxley / Ethics
Glossary of Course Terms
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Abide by
To conform to; comply with.
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Accounting and Audit Records
The process of creating and maintaining financial records and an examination of records or financial accounts to check their accuracy.
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Acknowledgement
The act of admitting or owning to something.
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Ambassador
An authorized messenger or representative.
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Anonymous
Having an unknown or unacknowledged name.
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Assets
The entire property or items of value belonging to an organization.
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Best Interest
Acting in the most favorable manner to enhance a person, persons or organization.
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Bribe
Something, such as money or a favor, offered or given to a person in a position of trust to influence that person's views or conduct.
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Bribery
The act or practice of offering, giving, or taking a bribe.
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Business practices
Guidelines set by an organization regarding the policies and procedures used in conducting their business.
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Commitments
The state of being bound to a course of action or to another person, persons, or an organization.
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Common Sense
Sound judgment not based on specialized knowledge; native good judgment.
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Communities
Groups of people living in the same locality and under the same government.
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Company policies
Established standards developed by an organization to guide it in conducting business.
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Company Property
Any property, including physical objects, documents, or electronic information that belongs to the company.
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Comply with
To act in accordance with a request or rule.
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Confidential Information
Information that an organization deems non-public and which must be kept private with those only who have a need to know such information.
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Conflict of Interest
A conflict between competing duties.
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Consequences
Something that logically or naturally follows from an action or condition.
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Consultants
Entities or persons who give expert or professional advice.
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Contractors
Entities or persons who agree to furnish materials or perform services at a specified price.
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Credibility
The quality, capability, or power to elicit belief.
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Dignity
The quality or state of being worthy of esteem or respect.
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Directors
A member of a group of persons chosen to control or govern the affairs of an organization.
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Disciplinary Action
Action designed to correct inappropriate or unwanted behavior.
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Discrimination
Treating an individual differently in the workplace based on his or her status of belonging to a protected category.
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Employee Experience
An employee’s totality of work-related experiences.
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Employee Handbook
A manual of policies and procedures for employees regarding various aspects of their jobs and employment.
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Employee perks (perquisites)
Benefits extended to employees beyond their salary and wages.
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Employees
A worker who is hired to perform a specific job or jobs.
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Ethical
Conforming to accepted professional standards of conduct.
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Falsifying
Representing information in an inaccurate manner.
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Guests
One who pays for meals, services or accommodations at a restaurant, hotel, or other establishment; a patron.
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Guidance
Something that provides direction or advice as to a decision or course of action.
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Guidelines
Statements or other indications of policies or procedures by which to determine a course of action.
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Harassment
Unwelcome behavior, either severe or pervasive, which makes the recipient’s work environment intolerable. The conduct must relate to one of the protected categories.
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Human Rights
The basic rights and freedoms to which all humans are entitled, often held to include the right to life and liberty, freedom of thought and expression, and equality before the law.
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Insider Information
Important information about the plans or condition of a corporation that has not been released to the public.
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Insider Trading
Illegal use of insider information for personal profit.
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Integrity
Steadfast adherence to a strict moral or ethical code.
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Investors
Entities or persons who commit (money or capital) in order to gain a financial return.
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Judgment
The capacity to form an opinion by distinguishing and evaluating options and alternatives.
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Laws
Rules of conduct or procedures established by custom, agreement, or authority.
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Legislation
A law or laws enacted by a legislative body.
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Misuse
Improper, unlawful, or incorrect use; misapplication.
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Officers
One who holds an office of authority or trust in an organization.
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Outside Parties
Third persons that Intrawest employees may interact with or come into contact with while performing their job responsibilities.
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Principle
A rule or standard, especially of ethical and moral behavior.
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Privacy
Freedom from unauthorized intrusion.
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Privilege
A special advantage, immunity, permission, right, or benefit.
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Public Officials
Persons holding office or serving in a public capacity.
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Regulation
A principle, rule, or law designed to control or govern conduct or behaviour.
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Reporting
To relate or tell about; to present.
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Reprisal
A retaliatory act.
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Reputation
A specific characteristic or trait ascribed to a person or thing.
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Safeguarding
To ensure the safety of; to protect.
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Soliciting
Seeking to obtain by persuasion.
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Standards of Business Conduct
Business standards for employee behavior that require employees to conduct themselves in an honest, ethical and reliable manner.
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Statutes
Laws enacted by a legislature or government body.
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Subsidiaries
Businesses that are parts of a larger organization and have a supporting or specific role in the functioning of the larger business.
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Suppliers
Entities or persons whose business it is to supply a particular service or commodity.
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Theft
A criminal taking of the property or services of another without consent.
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Unethical
Not conforming to approved standards of social or professional behavior.
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Unfair Competitive Practices
Any variety of acts that interfere with the business prospects of a competitor or injures consumers.
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Violation
An act that disregards an agreement or a right.
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Workplace Health and Safety
The physical, emotional and mental wellness of employees in the workplace.
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