Your division has not been able to meet its sales goals for the quarter. Your assistant suggested that you ship out enough goods to meet the quarterly goals by simply over shipping quantities on customer orders. For example, if ABC Inc. ordered 10,000 units of a product, you ship 20, 000 units. ABC can simply return the extra 10,000 units. When the goods are returned (because ABC didn't order them), you will simply reflect the returns in the next quarter, after you have had more of an opportunity to meet sales goals. In the end, the financial records are accurate. Your assistant's suggestion is a breach of ethics