Bridgette, a new audit associate and recent graduate, has been assigned to a major insurance company for
Question:
Bridgette, a new audit associate and recent graduate, has been assigned to a major insurance company for a two-week period to help the existing audit team complete the audit. Although the company is not her client, Bridgette is excited about the opportunity.
Everyone on the engagement is professional and pleasant; however, the team is constrained to complete the audit in a short time period to meet the filing deadline. Being the newest staff member on the client, Bridgette is feeling overwhelmed. She has asked a few questions to other team members, but she is concerned her interruptions are slowing them. Also, she does not want to give a negative impression of her abilities and skills.
On Bridgette's last day at the insurance client, Eddy, the audit in charge, asked Bridgette to document the internal control system for the payroll system, because the company changed their payroll software during the year currently being audited. Bridgette starts her task by reviewing last year's documentation, but she knows the process is different from the prior year. Bridgette is uncomfortable with her ability to document the system properly, and she does not believe the changes are that important. Considering someone else will have to review her work, Bridgette is considering simply replicating last year's workpapers.
Required:
What should Bridgette do?Identify how this is an ethical dilemma for Bridgette and resolve Bridgette’s ethical dilemma