Finally and to explore the personal ethics in more depth, try to

evaluate each initial option from a rules v principles perspective and

taking into account broad ethical approaches introduced in Section 6.

In other words, consider which options would have produced the most good
and the least harm, and which options would be considered right and
appropriate acts considering accepted rules and principles and showing a
duty to others?

1. Confront Jay

Consequentialism

This is a high risk strategy could expose Ali to conflict and recriminations.
Jay may retaliate by using his authority through his mother to threaten Ali,
possibly leading to her dismissal. Ali could also be in legal difficulties if she
accused Jay directly of fraud under laws of defamation. She might also be
putting herself at risk of being bribed.

Duty to Others

Could be seen as an irresponsible, confrontational approach and unfair to

Jay.

2. Discuss with her father

Consequentialism

This option breaches confidentiality and she may not get objective advice
given the familiarity between herself and her father and between him and
the owner. She may even face intimidation threats to act in a certain way for
the same reason.

Duty to Others

Could be seen as an indecisive act and breaches confidence, possibly not

fulfilling a professional duty to investigate the matter further or a lack of
moral courage to confront the owner or the suspect themselves directly.

3. Discuss suspicions with Sam

Consequentialism

This could go either way. It may be that Sam would listen and be
sympathetic to Alis suspicions and attempt to address this matter and
agree to discipline or report Jay or she could turn against her, putting her
position in the company at risk and threatening her postion to act
objectively as a professional. This approach would be considered as risky,
because Sams reactions could not be predicted with any certainty.

Duty to Others

May be seen as her duty to the owner and also the most honest and direct
approach to tell her manager, the owner, about her suspicions, but only if
she did so diplomatically, through noting the potential opportunity Jay had
for committing fraud.

4. Discuss tightening up of internal controls with Sam

Consequentialism

This approach will at least help to prevent any opportunity for internal
control problems in the future, but by not investigating a possible crime, Ali
is potentially allowing a guilty person to avoid conviction and to profit from
their dishonesty. This option could also highlight to her employer that she
had introduced weak internal financial control systems in the first place and
she could be disciplined which could present problems for her personally
and professionally.

Duty to Others

May be regarded as her duty as a professional to ensure that internal

controls should be effective. Under the fundamental principle of
professional competence and due care, Ali should try and rectify the
internal control situation as soon as practically possible.

5. Consult ACCA

Consequentialism

Ali could be well advised to do this, but this is only a starting point to
resolving this matter. She may get some guidance, but will eventually have
to make up her own mind about how to proceed.
Duty to Others

Would be seen as a sensible and responsible act as a starting point to

resolving this dilemma and would allow Ali to gain a third partys expert
opinion to help her with the dilemma.

6. Investigate potential fraud further

Consequentialism

This is a fairly decisive option and may well be necessary to try and
establish or rule out fraud. However, it may be difficult to obtain sufficient
proof and may lead to Jay discovering that he is under suspicion and could
lead to a potential conflict between Ali, Sam and Jay.

Duty to Others

This may be seen as a duty under law and an appropriate course of action if
it were likely that sufficient proof could be obtained. The option could be
considered intrusive and vindictive to a potentially innocent person,
particularly as it is inevitable that Charlie would be aware of any
investigations into Jay by Ali.

7. Investigate reasons for increase in shop takings and gross profit margin

Consequentialism

Alis professional competence and due care might have led her to suspect
that money laundering was taking place, because the most significant
changes in business trading patterns were at the shop, not in the sales
office, so eliminating this possibility would be the most logical starting point.
Eliminating the possibility of money laundering at the shop first of all, would
also give greater grounds for suspecting fraud at the sales office and more
justification to investigate. Such an internal audit investigation by Ali would
need to be handled very sensitively to avoid any potential damage to the
relationship between herself, Jay and Sam, which may ultimately threaten
her future at the company.

Duty to Others

This may be seen as a responsible act if it were likely that sufficient

information could be obtained to take further action. The option could be
considered intrusive and controversial in such a small organisation and
may be considered disloyal to the employer and owner of the business.

8. Report to Police

Consequentialism

As an initial option, unless this information was handled appropriately by

the police, this could lead to disruptive and unnecessary police
investigations and may cause unnecessary recriminations and damage to
relationships at Ashley Copper Company.

Duty to Others

Without sufficient grounds for suspicion this act would be considered to lack
objectivity and could be perceived as impulsive, irresponsible and in some
cultures as betraying the trust of the employer.

9. Wait a few weeks before acting

Consequentialism

This option would bring least harm to Ali or Jay in the short term and may
prevent conflict within the business, but would most likely lead to continued
fraud and / or money laundering in the future, threatening professional
competence and due care and could also lead to serious charges being
made by the police, possibly involving Ali herself.

Duty to Others

Doing nothing or delaying decisions unnecessarily is rarely seen as

virtuous and is usually seen as an abdication of duty and as a sign of
weakness.