Ashley Christiansen Professor David Christensen ACCT 3300-01 20 March 2024 Cynthia Cooper at WorldCom Moral courage is the action of defending one’s values despite the personal fear and risks associated. In Susan Pulliam and Doborah Solomon’s article, “Cooking the Books”, they discuss how Cynthia Cooper, vice president of internal audit, discovered the fraud at WorldCom, and how she preserved threats to maintain the integrity of the profession. In the IMA Statement of Ethical Professional Practice, it says, “Perform professional duties in accordance with relevant laws, regulations, and technical standards” (Standard 1.2). Ms. Cooper is an exemplar of this standard of moral courage. During her time in discovering the fraud, she continued to
