35p Case Study

1. Data protection: - do not disclose information unless told that it is permitted, it is a criminal offence to breach this law.

It is clear from the case study that Alistair knows the contract is unorthodox. The problem he faces is whether he should overlook the bribe or report it to the board. The board of directors expects Alistair to tell the truth and report the bribe because of: his position as Chief Legal Officer, the board has a very strong ethics policy and they are wary of unethical activities.

4. Employees shall not disclose information provided by their authority; make any announcements, speeches, appearances, and testimonials; or publish materials that could reasonably be considered the views of this agency without proper

This means that information was disclosed without the necessary consent. Legally acceptable reasons for disclosure under the Data Protection Act

Under the Data protection Act 1998 any organisation which holds confidential information on individuals should be registered with the Information Commissioner. This safeguards personal information and prevents it for being passed onto to another organisation without permission from the individual. There are eight principles which restrict the use of personal information, they state that the information must be:

Based on the case, Who You Gonna Call by Kevin D. Zeiler, Nicki is working in the billing department for a large, for profit health care organization. She has been working for the company for two and a half years and was just recently promoted to senior Medicare Billing Specialist. Due to her recent promotion she has been granted the ability to information she was not able to before, she then found discrepancies surrounding the way many of the Medicare invoices were coded. She informed her supervisor. The response of the supervisor was this is how we will continue to code these documents and Nicki should focus on training and monitoring her team/staff. She found the response very strange and after six months has passed, she does not feel comfortable and does not know what to do. While Nicki was reading the paper, she read about another facility who is being investigated for Medicare fraud.

We all have heard the phrase loose lips sink ships. On 19 May 2011, the Federal Bureau of Investigations (FBI) painted another picture in our mind regarding this phrase. The in-depth investigation of Bryan Minkyu Martin revealed the real reasons why he betrayed the country for his own benefit. This is a classic example to prove cyber espionage cases can be alarming to our nation’s national security.

The Accounting Professional and Ethical Standards Board (APESB) is a characterised mark of accountancy profession that plays an important role to the accounting employees, helping them to understand and comply with their responsibilities recognised by the fundamental principles of ethics. Nevertheless, there has been a massive growth of financial employees acting unethical behaviour, resulting in an ongoing liability for the business organisation. Many entities particularly in Australia have been investigated for stimulating tax evasion such as the ‘Tax Fraud case of Carl William Wheeler’ in year 2008-2009 which was accused for using tax havens in UK for evading tax obligations. However, there are points of view within the structure of professional

Documents as recent as the nineties were revealed with information relevant to confidential informants and help from various foreign

The Freedom of information Act 2000 gives people the right to access recorded information for public sector organisations. The Act determines that it would be reasonable for the company to disclose policies surrounding HRM and certain types of data such as numbers of employees, diversity information, the pay of some employees (very senior staff), pay bands and details of expenses. Some personal information may be released providing it does not breach data protection laws

b) Freedom of Information Act (2000) – FOI ‘provides public access to information held by public authorities. It does this in two ways: public authorities are obliged to publish certain information about their activities; and members of the public are entitled to request information from public authorities.’ (https://ico.org.uk/for-organisations/guide-to-freedom-of-information/what-is-the-foi-act/)

The ethical issue or violation that can be drawn in this journal is Bias. First, what is bias? Bias is a tendency to believe that some people, ideas, etc., are better than others that usually results in treating some people unfairly, or to give a settled and often prejudiced outlook (merriam-webster.com, 2015). In research, Bias is when a “systematic-error” occurs that is being introduced in the study that contributes in favorable outcome over others in favor to the researcher, it can occurs in any phase of the study from selecting the topic, to selecting methodology, sample as well as data analysis and publication (Panucci& Wilkins, 2010). According to the column “Beware of the Creeping Cracks of Bias”, bias in

When looking at the IMA Statement of Ethical Professional Practice, there were some steps that Betty Vinson could have taken to avoid any of the punishments that were given to her. Before following any of the IMA’s recommended actions of recourse, Vinson should have referred to WorldCom’s recognized policies on ethical behavior and follow the actions that they have written and approved to take. If WorldCom’s executives still were demanding her to falsify the journal entries after following her company’s policy, then the IMA would state that she should have discussed the issue with your immediate supervisor or the next level of management if her supervisor was involved in the unethical activity. One important thing to note with this, however, is that “Contact with levels above the immediate superior should be initiated only with your superior’s knowledge, assuming he or she is not involved (Institute of Management Accountants, 2005).

| * David should not disclose confidential information outside the firm. * If he seeks advice from his friend Peter, he will breach S140.1 & S140.5. * Peter can trade this information to benefit him – affecting MAL.

The issue in particular involved a female employee, Beth, allegedly linked to a criminal organization dedicated to bring and distribute counterfeit products from the Continental United States into and along the western United States. One of the employees within our office, Anthony, was already investigating this organization and I was the senior advisor providing guidance and support to him. Beth was the office clerk. Anthony and I had already identified, through conducting surveillance and by visiting the businesses afterwards for visual confirmation and purchase of evidence, the type of products and brand that the organization was bringing and distributing. It was then, when another employee advised Anthony that they had seen several boxes of the same type and brand of