Financial reporting by the internal audit and risk management team is a high priority. The limitation of access to the financial statements from each department leads to inaccuracies (Witman, 2018, p. 7). The board of directors will not have the correct information to base their decisions. This is unethical for the shareholders, lenders, and employees (Gilbert, 2016, p. 216). Customer satisfaction is critical to the banking system. The culture is to sell more services or products to the current customer base. The company is placing a higher priority on sales and profitability through the eight is great theory. The value of the customer is not being addressed in the sales strategy. Creating a more satisfied customer builds loyalty and will attract more customers to the bank. Employee training in ethics and how to report violations is a priority. The bank has an ethics reporting hotline in place, but the employee is discouraged from using it. The corporate culture encourages sales and profitability at the expense of the customer over ethics. The lack of cultural work ethics has created a large employee turnover rate. Manager abuse of the employees is unethical by demanding that they deviate from the correct work process