Question: For each of the situations listed identify the primary standard

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. Emmett 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.
2. Marion prepares the financial statements, but the internal control system weaknesses are not disclosed.
3. Jeanne, 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.
4. Shirley has not participated in any continuing education activities since she graduated five years ago because life has just been too busy. She is unprepared for the company to issue IFRS- based statements for the first time this year.
5. Floyd, the corporate controller, prepares a report for the board of directors that summarizes the year. Floyd, wanting to look good, only includes the favorable ratios and favorable events in this report.

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