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This online simulation presents two (2) ethical dilemmas/situations that introduce students to ethical frameworks, provide them with a framework for making ethical decisions, and reinforce the learning by immersing them in real-world situations dealing with Embezzlement and Fraud.
The first dilemma, “The Case of the Under-Performing Division,” deals with Embezzlement. The second, “The Case of the Unsatisfactory Response” challenges the participant’s ethical approach to potential Fraud.
In “The Case of the Underperforming Division,” the participant, while conducting a routine operations audit, discovers that one division has costs that are excessive and that their output is under performing compared to other divisions. It is further discovered that the Division Director, who has signing authority over all expenses, has not taken a vacation in two years, and may be having an affair. These factors could be warning signs of embezzlement. How does one present their findings with regard to this division, and to whom?
In the second dilemma,“The Case of the Unsatisfactory Response,” the participant is placed in the position of an internal financial auditor. In the process of conducting an audit, questions surface about numbers that don’t seem quite right. Upon following up with the accountant who made the entries for explanation, the response given is “A high-level executive authorized the entries.” Something similar happened in two infamous fraud cases and so more questions are raised. The challenge is whether to pursue supporting documentation for the mysterious accounting entries.
About the Author: Catharyn A. Baird, J.D., is the CEO and Founder of EthicsGame and Professor Emerita of Business at Regis University, Denver, Colorado. She began researching personal and professional ethics when she was a practicing attorney, representing children and parents who found themselves enmeshed in the juvenile justice system. As she worked with families, she became intrigued by the question of why some children seemed to know the “right thing to do” while others did not. [more]
The first dilemma, “The Case of the Under-Performing Division,” deals with Embezzlement. The second, “The Case of the Unsatisfactory Response” challenges the participant’s ethical approach to potential Fraud.
In “The Case of the Underperforming Division,” the participant, while conducting a routine operations audit, discovers that one division has costs that are excessive and that their output is under performing compared to other divisions. It is further discovered that the Division Director, who has signing authority over all expenses, has not taken a vacation in two years, and may be having an affair. These factors could be warning signs of embezzlement. How does one present their findings with regard to this division, and to whom?
In the second dilemma,“The Case of the Unsatisfactory Response,” the participant is placed in the position of an internal financial auditor. In the process of conducting an audit, questions surface about numbers that don’t seem quite right. Upon following up with the accountant who made the entries for explanation, the response given is “A high-level executive authorized the entries.” Something similar happened in two infamous fraud cases and so more questions are raised. The challenge is whether to pursue supporting documentation for the mysterious accounting entries.
About the Author: Catharyn A. Baird, J.D., is the CEO and Founder of EthicsGame and Professor Emerita of Business at Regis University, Denver, Colorado. She began researching personal and professional ethics when she was a practicing attorney, representing children and parents who found themselves enmeshed in the juvenile justice system. As she worked with families, she became intrigued by the question of why some children seemed to know the “right thing to do” while others did not. [more]
| Product Code | 2-26-0009-000-07-08-09 |
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