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Appendix 2

45 Wingernald, is a fast food chain, it employs predominantly part time workers in
their outlets. It is well know that the pay, hours of work and benefits are limited,
for example when the new living wage came in, to offset the increase in the
hourly pay they reduced the staff discount on food. As a result of these sorts of
actions they have a high turnover of staff.

Wingernald has a strong internal controls system, which regularly identifies
shops and individuals who have been committing fraud, but takes little action
against any offenders, which the staff have realised.

Which prerequisites of fraud have they allowed to flourish at Wingernald?
Select all that apply.

A Dishonesty

B Motive

C Opportunity

D Risk awareness

E Unusual behaviour by their staff

F Internal disciplinary action

46 HR is a CIMA member & she thinks she has uncovered an ethical issue.

Which of the following represents the best order of steps to take to
resolve the issue?

A Remove herself from the situation, check the facts, contact her local MP,
discuss her issues with her manager

B Contact CIMA for advice, check the facts, discuss the issue with her
manager, contact her local MP, remove herself from the situation

C Check the facts, contact her local newspaper, contact her local MP, and
then discuss the issue with her manager

D Check the facts, contact her manager, remove herself from the situation
and then contact her local MP.

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