Jennifer Park, the chief financial officer of a hospital, is preparing for the year-end financial audit. She knows that several items in the books will draw the attention of the auditors. She meets with the CEO, Rob Cortez, to explain the situation. Rob responds, “Make certain that there are no comments in the audit. The audit has to be clean because the chair is new, and he won’t tolerate an audit adjustment. Do whatever it takes.” 

Questions

1. What is the implication of Rob’s instruction to Jennifer? 

2. What could happen behind the scenes if Jennifer follows Rob’s order? If she does not follow his order?