Dewi, as an assistant controller at Giant Engineering, faces an ethical dilemma. Let$$s analyze her situation:

Ethical Responsibility: Dewi does indeed have an ethical responsibility to take action. As an employee who has discovered irregularities in the company$$s accounting practices, she has a duty to uphold ethical standards and protect the interests of both the company and the government. Ignoring the issue would be a breach of this responsibility.

Courses of Action:

Discussing with the Controller: This is an appropriate course of action. Dewi can directly address the matter with her superior, the controller, and seek clarification. It allows for internal resolution and maintains confidentiality.

Anonymously Releasing Information to the Local Newspaper: While this might expose the wrongdoing, it could harm the company$$s reputation and potentially affect innocent employees. Anonymity may protect Dewi, but it lacks transparency within the organization.

Discussing with an Outside Board Member: This approach is also appropriate. Dewi can share her concerns with an independent board member whom she knows personally. External oversight can ensure impartiality and accountability.

Inappropriate Action: An inappropriate course of action would be to remain silent and take no steps to address the issue. Failing to act would perpetuate unethical practices and compromise the company$$s integrity.

In summary, Dewi$$s ethical responsibility lies in taking action to rectify the situation. Open communication, internal discussion, and external oversight are key to resolving this matter while maintaining ethical standards.