Avaye- Del
New Member
Your Case: Fraud
In this case, consider outright fraud, which is illegal. However, the case really concerns the actions of
people who are asked to do fraudulent things.
The Case
Alicia works as a programmer in a corporation. Ed, her supervisor, tells her to write a program to allow
people to post entries to the company’s accounting files (“the books”). Alicia knows that ordinarily
programs that affect the books involve several steps, all of which have to balance. Alicia realizes that
with the new program, it will be possible for one person to make changes, with what justification, or
when. Alicia raises these concerns to Ed, who tells her not to be concerned, that her job is simply to
write the programs as he specifies. He says that he is aware of the potential misuse of these programs,
but he justifies his request by noting that periodically a figure is mistakenly entered in the books and the
company needs a way to correct the inaccurate figure.
Extensions
First, explore the options Alicia has. If Alicia writes the program, she might be an accomplice to fraud. If
she complains to Ed’s superior, Ed or the superior might reprimand or fire her as a troublemaker. If she
refuses to write the program, Ed can clearly fire her for failing to carry out an assigned task. We do not
even know that the program is desired for fraudulent purposes; Ed suggests an explanation that is not
fraudulent. She might write the program but insert extra code that creates a secret log of when the
program was run, by whom, and what changes were made. This extra file could provide evidence of
fraud, or it might cause trouble for Alicia if there is no fraud but Ed discovers the secret log. Here are
some of the ethical issues involved.
Write your analysis to this case by answering a few questions below (not limited to):
1. Is a programmer responsible for the programs he or she writes? Is a programmer responsible
for the results of those programs? (In contemplating this question, suppose the program were
to adjust dosage in a computer-controlled medical application, and Ed’s request were for a way
to override the program controls to cause a lethal dosage. Would Alicia then be responsible for
the results of the programs?)
2. Is a programmer merely an employee who follows orders (assigned tasks) unthinkingly?
3. What degree of personal risk (such as possible firing) is an employee obliged to accept for
opposing an action he or she thinks is improper?
4. Would a program to manipulate the books as described here ever be justified? If so, in what
circumstances would it be justified?
5. What kinds of controls can be placed on such programs to make them acceptable? What are
some ways that a manager could legitimately ask an employee to write a program like this?
6. Would the ethical issues in this situation be changed if Alicia designed and wrote this program
herself?
In this case, consider outright fraud, which is illegal. However, the case really concerns the actions of
people who are asked to do fraudulent things.
The Case
Alicia works as a programmer in a corporation. Ed, her supervisor, tells her to write a program to allow
people to post entries to the company’s accounting files (“the books”). Alicia knows that ordinarily
programs that affect the books involve several steps, all of which have to balance. Alicia realizes that
with the new program, it will be possible for one person to make changes, with what justification, or
when. Alicia raises these concerns to Ed, who tells her not to be concerned, that her job is simply to
write the programs as he specifies. He says that he is aware of the potential misuse of these programs,
but he justifies his request by noting that periodically a figure is mistakenly entered in the books and the
company needs a way to correct the inaccurate figure.
Extensions
First, explore the options Alicia has. If Alicia writes the program, she might be an accomplice to fraud. If
she complains to Ed’s superior, Ed or the superior might reprimand or fire her as a troublemaker. If she
refuses to write the program, Ed can clearly fire her for failing to carry out an assigned task. We do not
even know that the program is desired for fraudulent purposes; Ed suggests an explanation that is not
fraudulent. She might write the program but insert extra code that creates a secret log of when the
program was run, by whom, and what changes were made. This extra file could provide evidence of
fraud, or it might cause trouble for Alicia if there is no fraud but Ed discovers the secret log. Here are
some of the ethical issues involved.
Write your analysis to this case by answering a few questions below (not limited to):
1. Is a programmer responsible for the programs he or she writes? Is a programmer responsible
for the results of those programs? (In contemplating this question, suppose the program were
to adjust dosage in a computer-controlled medical application, and Ed’s request were for a way
to override the program controls to cause a lethal dosage. Would Alicia then be responsible for
the results of the programs?)
2. Is a programmer merely an employee who follows orders (assigned tasks) unthinkingly?
3. What degree of personal risk (such as possible firing) is an employee obliged to accept for
opposing an action he or she thinks is improper?
4. Would a program to manipulate the books as described here ever be justified? If so, in what
circumstances would it be justified?
5. What kinds of controls can be placed on such programs to make them acceptable? What are
some ways that a manager could legitimately ask an employee to write a program like this?
6. Would the ethical issues in this situation be changed if Alicia designed and wrote this program
herself?
