In this scenario, you will be faced with an ethical dilemma and asked to make decisions. Each decision point will provide additional choices to advance you through the scenario.

You and four other staff-level auditors at ABC Auditing have been assigned to audit Big Deals, a large retail company. After the inventory observation is completed, Ellen, a member of the group, asks to meet with you and the other staff auditors. Maria (You), Auditor Student/User is playing the role of Maria in this scenario. Ellen, Auditor (who is responsible for oversight). Laine, Senior Auditor. Porsha, Auditor. Jason, Auditor. Wen, Auditor

Ellen: Thanks for taking the time to meet with me today. I wanted to discuss something that I just discovered. Big Deals has a deficiency in its inventory system, which resulted in a small number of items being double counted. The amounts were relatively minor, and the rest of the inventory observation went smoothly.

Maria (You): Maybe we should bring this up to Laine since he is the senior auditor in charge of our work.

Porsha: I agree that Laine should be informed

Jason: Well, reporting the issue could create unnecessary paperwork and delays.

Wen: Laine is a stickler for keeping to the budget and overages that cant be billed to the client. We dont want delays over this minor thing.

Ellen: Yes, this will make us all look incompetent. Since I am responsible for this oversight, this will really make me look the incompetent one. Why dont we discuss this a little further, and then take a vote?

Maria (You): After an extended conversation of the matter, the group votes to not inform Laine.

You still dont feel right about it. What if Laine finds out another way? What if the deficiency is more serious than Ellen has said? What if it is systemic of larger problems with the client?

After the meeting, you are still feeling uncomfortable about the decision you have reached as a group.

Referring to the above scenario and using what you know about ethics and giving a voice to your values, answer the following questions:

Explain how cognitive biases played a role in Ellen's decision to not inform Laine of the inventory issue.

As Maria, would you have handled the initial meeting with the group differently? If so, what would you have said or done prior to the group vote and why?

In the simulation, did you choose to go along with the team vote, or did you choose to pursue the matter? What risks and benefits were associated with your choice?

In the initial group meeting with Ellen, Porsha voiced her agreement with Maria. If you were Porsha, what else could you have said during the meeting to give a voice to your values?