Asnisya is an auditor in a newly established Internal Audit Department of Syarikat Setia Jaya Berhad (SSJB), a construction company listed in Bursa Malaysia. She joined the department after she graduated from University of Wincose St. United State in June 2021. She was happy to get the job since many of her friends are still not employed. The department is in the process of expanding the team members and is now recruiting more auditors to the team. However, no training or workshop has been attended by Asnisya as the company is now trying to save cost due to pandemic Covid 19. The Internal Audit Department is led by a Chief Executive Auditor (CAE), Mr Sakti, who has twenty years of experience being an auditor in SSJB. Recently, the audit committee of SSJB has suggested that the internal auditors to audit Hygene Gloves Sdn Bhd (HGSB), a subsidiary of SSJB in Bentong Pahang. HGSB is a pharmaceutical factory that produce gloves for public usage and hospitals. However, none of the internal auditors have any experience auditing a pharmaceutical business. Due to lack of audit staff, Mr Sakti assigned Asnisya and Shameer, who joined the team last month for the audit field work in HGSB. No supervisor was assigned to assist them as all the audit staffs are busy with other assignments. Asnisya was excited with the assignment and she promised Mr Sakti that she will guide Shameer and consult Mr Sakti during the field audit. Mr Sakti has full confidence that both of them can complete the task accordingly. While reviewing the inventory of HGSB, Shameer faces problem with the storekeeper as he does not allow Shameer to review the inventory report. Shameer could not ensure that the inventory is properly recorded in the inventory stock sheet. Shameer was too busy that he totally forgets about it and did not informed Asnisya. On the last day of the fieldwork, Shameer finalizes his working paper and conclude that there are no audit issues in the inventory section.

Required: Discuss four (4) ethical issues from the above scenario.