The purpose of this activity is to get students to realize that there are no easy answers to many of these issues. Have students partner up for this activity. Each student should select one of the opposing viewpoints and engage in a brief debate within their pair groups. Online research is welcome, or students can pull from personal knowledge experience. Once students have completed this activity, ask them to share their answers with the larger group and conduct an instructor-led debrief. Students will find the debate is not black-and-white.

In many public companies, the chief financial officer (CFO) is the leader in assessing risks. Many ethical risks relate to the financial area. The Sarbanes–Oxley Act requires the CFO to abide by a code of ethics. The top concerns of CFOs are the ability to maintain margins, costs (especially healthcare), and forecasts of results, as well as working capital management. Therefore, some firms put the CFO as the key leader in managing risks.