The Case of the Friendly Audit - Page 20 of 44

Step 5: Being Reflective Part 1Communicate Your Decision As you come to the end of the process, you've made the following decision:

In order to help G-BioSport be the best it can be, obtain a detailed report from the field audit staff that explains why the valuation is overstated and not supported by relevant accounting principles. Submit that report to K&Rs managing partner and G-BioSports CFO with a memo concurring in that conclusion.

The option you chose was limited to one of the six on the list I provided. Now, however, you have the opportunity to communicate a decision to reflect what you believe is the most ethical course of action. Feel free to change any or all of the conditions to create the option you believe works best. Ive laid out for you a method for organizing your thoughts. This format could easily be used as the basis for an email or an inter-office memo, but its primary purpose is to organize the reasons behind your action and to defend your decision. While each section of the memo has a word count limit, a concise memo will often be much shorter. I recommend aiming for roughly one-half of the maximum, but you can always write more if necessary. The goal is to use the norms of both ethical perspectives to write a memo that is technically sound and coherent as well as persuasive and inspiring. If you want to know more about the criteria for a good communication, check the Memo Structure page under Game Information on the left menu bar.

Audience Choose a stakeholder or stakeholder group to receive the explanation of your decision? If you believe the decision should not be made public, then write a memo to the file or to yourself.

-- Choose a recipient -- You, Audit Partner Jim Fry, K&R's new managing partner Employees of G-BioSport Mark Heier, G-BioSport CFO Shareholders of G-BioSport Shareholders of K&R

Subject Add a sentence or phrase that clearly identifies the purpose of the communication. A good greeting is engaging and anticipates the conversation. (Limit of 30 words)

0 Words. You have 30 words left.

Background of the Problem In your background statement, include sufficient detail so that the recipient knows what the problem is without including any confidential information. Then, clearly present the values in conflict in the problem. A good statement is appropriate for the audience, is polished and coherent, is written from your own voice, and draws the audience into the conversation. (Limit of 400 words)

0 Words. You have 400 words left.

Statement of Decision In a sentence, clearly and concisely state your decision. A good statement is understandable, considers the others involved, and connects with your audience. (Limit of 150 words)

0 Words. You have 150 words left.

Reasons for the Decision Now, give the reasons for your decision. Use the language of the ethical framework or the ethical principles you used to come to your decision. A good decision statement uses the norms of both ethical lenses, uses logic and emotion to frame the solution, and presents a compelling solution to the problem. (Limit of 400 words)

0 Words. You have 400 words left.

Forward-Looking Conclusion The final sentences should build a relationship with the other team members and your constituents, leave the door open for further conversation, and tell the recipient(s) what the decision means for them. A good conclusion is clear, presents a path forward, and is inspiring. If you have chosen to write a note to yourself, your conclusion should instead focus on your goals for further improvement or the steps you would take to avoid repeating the problem in the future. (Limit of 200 words)

0 Words. You have 200 words left.

Once you've completed your memo, we'll review the implications of your decision.