Dewi Hartono is an assistant controller at Giant Engineering, which contracts with the Defense Department to build and maintain roads on military bases. Dewi recently determined that the company was including the direct costs of work for private clients in overhead costs, some of which are charged to the government. She also discovered that several members of management appeared to be involved in altering accounting invoices to accomplish this. She was unable to determine, however, whether her superior, the controller, was involved. Dewi considered three possible courses of action. She could discuss the matter with the controller, anonymously release the information to the local newspaper, or discuss the situation with an outside member of the board of directors whom she knows personally.

Required
a. Does Dewi have an ethical responsibility to take a course of action?
b. Of the three possible courses of action, which are appropriate and which are inappropriate?
(CMA adapted)