A KPMG colleague mentions that she is very friendly with her client's corporate controller and that they both enjoy classical music. On most weekends, she accepts the corporate controller's invitation to attend concerts from the client's corporate box at the local concert hall. She does not have to pay for the tickets, which are expensive, and the performances are often sold out weeks in advance. Which statement below is true? Your colleague's regular attendance at the concerts demonstrates her commitment to the client relationship and should be encouraged. Your colleague's activities on the weekend are of no concern to KPMG, because KPMG policy does not apply outside of business hours. Your colleague does not attend an event every weekend, and there is no reason for you to be concerned. Your colleague's regular attendance at the concerts, as well as their value, may raise ethical questions and should be reported using an appropriate channel of communication. You have spoken up and now notice certain behaviors or actions from your team members. Which of the following behaviors or actions may be perceived as retaliation and are therefore unacceptable at KPMG? Receiving answers to your questions or otherwise receiving the help you've requested. Receiving a year-end performance evaluation that includes positive feedback you received during the year. Being excluded from team get-togethers such as meetings, lunches or events. Being considered for new projects that may help with your professional development. Which of the following is an example of how you can recognize microaggression? Do nothing. Your team will voice concerns if there is microaggression. Observe and validate your own feelings of microaggression. Be alert to teammates making assumptions and excluding people from informal meetings. Speak Up often so your voice is heard. Question 8 Which of the following is an example of how you can recognize microaggression? Do nothing. Your team will voice concerns if there is microaggression. Observe and validate your own feelings of microaggression. Be alert to teammates making assumptions and excluding people from informal meetings. Speak Up often so your voice is heard. You begin to suspect your client is non-compliant with applicable laws and regulations. As required under our policies and the IESBA Code of Ethics, what should you do? Report your suspicions to the engagement partner. If you suspect the engagement partner is involved, contact your Risk Management Partner, internal legal counsel or the KPMGI Hotline. Report your suspicions to client management or those charged with governance. Investigate the matter further to hee if your suspicions are supported by documented evidence before reporting to anyone. Discuss your suspicions with the client's legal department. Select the correct phrase that completes this sentence: You should Speak Up... After you have checked the applicable laws, regulations or professional standards and are certain a violation has occurred. Only after you've conducted an investigation of a potential violation of KPMG policies yourself. Only after you have fully documented your observations and evidence. When you believe or suspect (in good faith) something may not be right. It does not have to be an actual violation. While working on an engagement, you see the client has made numerous highvalue commission payments to an agent in relation to the client's projects with the government. You've asked the client several questions, but the answers you've received have not clarified who the agent is and what services the agent provides. You speak with your engagement partner, and he replies that paying agents in connection with government work is a common practice in that part of the world. He further tells you that the matter is not relevant to the engagement, and no further action is required. What should you do in this situation? Go back to the client and ask for further information and documentation. Nothing. You have reported it to the engagement partner, and it is their responsibility to decide whether further action is required. Report the matter immediately to your Risk Management Partner, internal legal counsel or to the KPMGI Hotline. Document your discussion with the client and engagement partner and do nothing further. You have fulfilled your responsibility. You are working on a government project in a jurisdiction with a high risk of corruption. During the project, you become aware that several KPMG colleagues appear to be on very friendly terms with several high-level government officials on the project. Your colleagues tell you that your KPMG firm has hired a number of people whose parents or other family members are well-connected with senior government officials, and hiring these people helped KPMG win this and other government projects. What should you do? Do nothing because it is not relevant to the work that you are doing on the project. Do nothing because you understand that this is the way business is done in this jurisdiction. Report the matter using the KPMGI Hotline or one of your KPMG firm's other channels of communication. Talk to your colleagues to find out more information about why they were hired. Which of the following is one of our individual Responsibilities in the Global Code of Conduct? Have the courage to speak up if something does not seem right. Develop your team. Obtain solid proof before you reach out for help. Conduct your personal affairs in a manner that is consistent with your personal beliefs. As part of your work on an engagement, you have learned some information about the client that will increase its share price once the information is made public. Which of the following statements regarding what you can do with this information is true? You can't buy the shares, but you can share the information with others as long as they don't work for KPMG. You can share the information with your investment manager so that he can purchase the shares on your behalf. You can't buy the shares and you can't share the information with others. You can't buy the shares but you can share the information with others. You are working on an internal KPMG project to identify possible changes to the firm's procurement processes. Upon opening a file you requested, you realize it also contains information about the upcoming reorganization of another department. The reorganization is for the department that one of your friends works in, and you notice that his name is not included in the organizational charts. What do you do with the information? Call your friend and tell him in confidence (without providing details) that he should consider looking for other employment. Share the information with your friend by sending him an email from your personal email account, using your personal laptop. Tell the engagement partner on the project that the file contains additional information that is not relevant to your project so that the engagement partner can determine who else received the information and take the appropriate actions. Do nothing. It's possible some of the information may be required for your task and you'll be more efficient to keep it rather than request it later. Which of the following statements is correct? You should not be as concerned about the confidentiality of KPMG and client information when you work from home as you would be when you work in the office. You should report a loss or breach of information only if you've determined that the loss may be harmful to KPMG or to the client. You should not disclose any confidential information to anyone outside KPMG, and you should only share it with others at KPMG if they have a business need to know it. You should obtain more confidential information than you think you will need to complete your work on an engagement just in case it is needed. Select the correct phrase that completes this sentence: You should Speak Up... After you have checked the applicable laws, regulations or professional standards and are certain a violation has occurred. Only after you have fully documented your observations and evidence. Only after you've conducted an investigation of a potential violation of KPMG policies yourself. When you believe or suspect (in good faith) something may not be right. It does not have to be an actual violation