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Kushla is an INFOSEC administrator for a company with 500 employees, this is an ongoing job (not a short contract) and she wishes to stay

Kushla is an INFOSEC administrator for a company with 500 employees, this is an ongoing job (not a short contract) and she wishes to stay at this company for a long time. Her manager, Kevin gives her the task of providing weekly reports showing which web pages have been accessed by individual employees and flagging any websites that are questionable (such as pornography). Kushla is aware that employees have not been asked to sign an agreement by Kevin about which web page they visit while at work using work computers. She is also aware that employees may be penalized. 

What professional ethical dilemmas are Kushla and Kevin dealing with here? (e.g.  Should we allow or sanction Kushla's behavior? Is there a public interest question raised by this scenario? What actions do everyone involved need to take to ensure that this kind of situation does not occur again?)

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