For each of the situations listed, identify the primary standard from the IMA Statement of Ethical Professional Practice that is violated (competence, confidentiality, integrity, or credibility).

1. Ben has not participated in any continuing education activities since he graduated five years ago because life has just been too busy. He is unprepared for the company to implement the new revenue recognition standards.

2. Ahmed, the corporate controller, prepares a report for the board of directors that summarizes the year. Ahmed, wanting to look good, only includes the favorable ratios and favorable events in this report.

3. Colton talks about the financial woes of the company he works for when he is out with a group of friends. He shares that the company will not be able to meet the ratios specified in the loan covenants.

4. Jordan prepares the financial statements, but the internal control system weaknesses are not disclosed.

5. Sarah, an accountant working in the Accounts Payable Department, writes a company check to herself for \($1,500\) to temporarily borrow money to pay her apartment rent; she plans on paying the money back after her next paycheck.