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Non-disclosure to auditors

Ethics business case study: You are employed as an Accounting Systems Manager. During your work you overhear a Financial Controller in one department, saying that she had not been disclosing certain things to the auditor. You don’t know whether to believe this but are uneasy, as the culture appears to be one of “getting away with as much as possible”.

In addition, you have heard that a bribe was paid to an overseas company to secure work. You are uneasy about the situation and worried that a poor relationship with your line manager may prevent you from exploring the accuracy of the statements given to you.

Integrity - Can you overlook the financial controller’s comments, the culture and the bribe allegedly paid to the overseas company and still demonstrate integrity? Objectivity - Knowing that something may be wrong, how can you maintain your objectivity?