Developing Internal Controls Training Class to Increase Ethical Behavior
What should Ruby's response be to Maria's request?
Ruby's response to Maria's request should be focused on addressing the need for an internal controls training class to increase the ethical behavior of the accounting analysts. Here is a step-by-step explanation of what Ruby should say: 1. Ruby should start by acknowledging Maria's request and expressing her willingness to help in developing the internal controls training class. 2. Ruby should then ask Maria if the CEO is aware of this request. This is important because developing a training program may require approval and resources from higher management. By involving the CEO, Ruby ensures that the necessary support and resources are available for the training class. 3. After that, Ruby should inform Maria that unethical behavior is not solely the result of a lack of motivation or the wrong hires. It is important to emphasize that ethical behavior can be cultivated through proper training and reinforcement of ethical principles. Ruby can mention that the training class will focus on educating the accounting analysts about internal controls and their importance in maintaining ethical behavior. 4. Ruby should ask Maria whether a needs assessment has been performed to identify any knowledge gaps in the analysts' understanding of internal controls. This assessment will help tailor the training program to address specific areas where the analysts may need improvement. By conducting a needs assessment, Ruby can ensure that the training class is targeted and effective in enhancing ethical behavior. 5. Finally, Ruby should assure Maria that she will take responsibility for developing the course. She can mention that the training will cover topics such as the principles of internal controls, common ethical dilemmas in accounting, and practical examples of ethical decision-making. Ruby can also offer to collaborate with Maria and other stakeholders to ensure the training program meets their specific needs. In conclusion, Ruby's main answer should include expressing willingness to help, checking if the CEO is aware of the request, explaining the importance of training, asking about a needs assessment, and offering to develop the course. This response addresses Maria's request in a comprehensive and proactive manner, promoting ethical behavior among the accounting analysts.
Explanation of Ruby's Response
Ruby's Willingness to Help: By expressing her willingness to assist in developing the internal controls training class, Ruby shows her commitment to addressing Maria's request and improving the ethical behavior of the accounting analysts.
Involving the CEO: Asking whether the CEO is aware of the request is crucial to ensure that the necessary support and resources are available for the training class. Involving higher management in the decision-making process increases the chances of success for the training program.
Emphasizing the Importance of Training: Ruby's explanation to Maria that unethical behavior can be addressed through proper training and reinforcement of ethical principles highlights the significance of education in promoting ethical behavior among employees.
Conducting a Needs Assessment: Inquiring about a needs assessment helps Ruby tailor the training program to address specific knowledge gaps among the accounting analysts. This targeted approach ensures that the training class is effective in enhancing ethical behavior.
Developing the Course: By offering to take responsibility for developing the course, Ruby demonstrates her commitment to meeting Maria's request and creating a training program that addresses the needs of the accounting analysts.