Running through the Rest framework and the Schwartz impediments the first step is to evaluate the situation. The employee, company, and the company's customers are all affected by the situation. The alteration of time was willfully done and over time as well. The employee needs a job (presumably) and the company needs to be compliant with their timekeeping and charging. The impediment here is to improperly frame the situation, maybe the employee wasn't trying to commit fraud. While its easy to emphasize with the employee about needing to work enough hours and get paid, but ultimately as a manager you have to be compliant and follow the policies. This is where natural biases could come into play, but following company policy makes it easier to be ethical in this situation. Committing to this decision would follow the justice or fairness value. All employees must follow the rules and be judged the same way, which leads to bringing in human resources to be the "judge" in this scenario. It would have been easy to not report the time fraud and sweep it under the rug as that would have been the path of least resistance, but the ethical action was to