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Farm Credit Services of America
Accounting and Auditing Matters The unethical systematic recording and analysis of the business and financial transactions associated with generally accepted accounting practices. (Examples include: misstatement of revenues, misstatement of expenses, misstatement of assets, misapplications of GAAP principles, wrongful transactions.)
Business Practices A lack of, or inadequate procedures and controls or improper execution of established procedures and controls.
Conflict of Interest A conflict of interest is defined as a situation in which a person has a private or personal interest sufficient to appear to influence the objective exercise of his or her official duties. (Examples include: inappropriate vendor relations, excessive gifts or favors, bribery, misuse of confidential information, inappropriate customer relations)
Disclosure of Confidential Information Unauthorized and/or unlawful disclosure of corporately-owned intellectual property or trade secrets, as well as employee, customer or consumer information, marketing and other corporate databases, marketing plans, business proposals and strategies.
Discrimination and Harassment An act which in some manner limits, segregates or classifies an individual or group (characterized because of race, color, religion, gender, age, marital status, national origin, disability status, protected veteran status, sexual orientation, gender identity or any other characteristic protected by law). Also may include uninvited and unwelcome sexual, verbal, physical, visual or online harassment of an individual or group. (Examples include: bias in hiring, bias in assignments, wrongful termination, bias in promotions, bias in educational decisions, unfair compensation, inappropriate language).
Falsification of contracts, reports or records Falsification of records consists of altering, fabricating, falsifying, or forging all or any part of a document, contract or record for the purpose of gaining an advantage, or misrepresenting the value of the document, contract or record.
Fraud and Theft The payment or provision of any money, fee, commission, credit, gift, gratuity, thing of value or compensation of any kind that is provided directly or indirectly, and that has as one of its purposes the improper obtaining or rewarding of favorable treatment in a business relationship.
Other If you feel that the definitions above do not describe the event, action or situation you are looking to report about, please use this header.