CONTROL AWARENESS WORKSHOP 2014Case studies

Case Study 1

At an official meeting, you had arranged tea and refreshment from a local restaurant, who also arranged the seating arrangement, crockery, etc. An advance of Rs. 5,000/- was given by you to him for this purpose, the actual expenses involved were Rs. 8,500/- You forgot to get receipt / invoice and as you needed supporting documents, you requested a local contractor to give you a receipt of the said expense so that you can claim through a well supported DES.

Is it the right course of action? If not, what should be the course of action?

Case Study 2

A supervisor bypasses a safety procedure due to an urgency at plant. The complete safety procedure requires 6 hours and due to an emergency situation at plant, the subordinate is given 3 hours to perform the same. In case of non-performance of safety procedure, there could be serious safety repercussions at site for staff working. The sub-ordinate has shown his concern to the supervisor and continued to perform the procedure in 3 hours.

Is it the right course of action? If not, what should be the course of action?

Case Study 3

The Company acquired 50 licenses for a system. Over the years, the number of users grew to 70. Since the company was already paying a hefty sum for 50 licences, the employee decided not to acquire additional licenses. The company was operating at a loss so it helped in reducing the loss. Was the decision right in the circumstances?

Case Study 4

Ms. Sara works in the HR department and was responsible to arrange a training which had been budgetted for the year 2012. In December 2012, she obtained quotes from external training agencies, however the training was planned to be held in early 2013. To prevent lapse of the budget for the current year she asked her manager if she should book an accrual on the basis of the quotes received. Should her manager permit this?

Case Study 5

Ms. Hina works for Engro Polymer and has a monthly salary of Rs 90 k. She deals in the shares of Engro Polymer and Engro Foods however inadvertantly failed to make disclosure to her company secretary in respect of her trading during a certain quarter. She feels she should file an irregularity for non-disclosure of trading in Polymer's shares and not Engro Foods since she does fall under the definition of "executives" as far as Engro Foods is concerned. Is she right?

Case Study 6

An engineer discovered a product design flaw which could lead to a safety hazard and reported this to his supervisor. His supervisor declined to escalate the issue. The engineer felt he had fulfilled his responsibility and decided to keep quiet. Subsequently, the department manager on his own, became aware of the issue and asked the supervisor as well as the engineer to file an irregularity. Is it justifiable for the engineer to be held accountable?

THANKS