A helpful first step in ethical analysis is to look for harms and benefits. What harms were done by this fraud? Can you explain exactly what the ethical wrong was? Other than consumers, who else was harmed? Who benefited? Did the parties who benefited deserve the benefit? Were any benefits unfair or unethical?

Where would you place primary responsibility for this scandal: individual employees who forged customers' accounts, managers who oversaw those employees, senior executives, board members, or the corporation itself?

Sometimes when we assign responsibility, we are looking for someone to blame, someone who is at fault. Who do you blame in this case?

Sometimes the question of responsibility is asked so that we can identify the cause and, in turn, prevent it from happening again. What recommendations would you make to prevent this from happening again?