This assignment focuses on an important, if often overlooked control mechanism for organizations:theFederal Sentencing Guidelines for Organizations

Review Material:Please review the contents of the Federal Sentencing Guidelines for Organizations folder in Week 2.These materials describe the significant consequencesunder federal lawthat organizations face as a result of the misconduct of employees or corporate policies.

Assignment Background:For the purpose of this exercise, you are the newly-hired head of accounting/finance for a family owned dry cleaning business.You conduct a basic internal audit to get a sense of the company expenses and profits over the last 5 years.You notice that in 2016, the company stopped making payments for the transportation and disposal of hazardous waste.When you ask why, you are told that the owner eliminated those costs by storing the waste in an outdated bomb shelter on family land near the river.You tell the owner that she cannot legally do this, but she says:"Who's gonna' know? Stop creating problems where none exist." Your arguments based on environmental concerns, public safety, social consciousness, public opinion and ethics all fall on deaf ears.

In one last ditch effort, you decide to show your new boss that failing to properly dispose of the waste will cost her far more than the amount spent to comply with legal requirements of disposal.You decide that the Federal Sentencing Guidelines for Organizations will give you the ammo you need to convince her to do the right thing.

Preparing the Assignment:Prepare a memo 3-5 pages in lengthin which you use information from the