You are in charge of a departmental budget, and your CEO tells you to increase the requested costs in the budget to be submitted to the US parent company, as it will allow her to better resource staff. She wants you to throw the additional budget costs into the projects' budget line, as these are rarely questioned by the parent firm. The CEO explains that she does not want the money for her own personal benefit, but simply to look after staff better and provide them with a more enjoyable work environment.

REQUIRED To what extent are you acting consistently with the APES 110 principles, if you request more funds in the budget using the method described by the CEO? Is this even an unethical conduct? Please explain your answer with reference to the APESB principles and threats.