一.應(yīng)收帳款及應(yīng)付帳款在全年均維持在一個穩(wěn)定的水平。
Professional Level – Essentials Module,
Professional Accountant
1 (a) (i) Three Kohlberg levels
At the preconventional level of moral reasoning, morality is conceived of in terms of rewards, punishments and
instrumental motivations. Those demonstrating intolerance of regulations in preference for self-serving motives are
typical preconventionalists.
At the conventional level, morality is understood in terms of compliance with either or both of peer pressure/social
expectations or regulations, laws and guidelines. A high degree of compliance is assumed to be a highly moral position.
At the postconventional level, morality is understood in terms of conformance with ‘higher’ or ‘universal’ ethical
principles. Postconventional assumptions often challenge existing regulatory regimes and social norms and so
postconventional behaviour is often costly in personal terms.
Level 1: Preconventional level
Stage/Plane 1: Punishment-obedience orientation
Stage/Plane 2: Instrumental relativist orientation
Level 2: Conventional level
Stage/Plane 3: Good boy-nice girl orientation
Stage/Plane 4: Law and order orientation
Level 3: Postconventional level
Stage/Plane 5: Social contract orientation
Stage/Plane 6: Universal ethical principle orientation
(ii) The level that Jack Mineta operated at
The evidence from the case suggests that Mr Mineta operated at the preconventional level. Although he seemed less
concerned with punishment, his actions were strongly driven by the incentives of financial rewards suggesting a rewards
orientation consistent with preconventional thinking. He seemed prepared to ignore internal control systems (‘I’m in this
job for what I can get for myself – big risks bring big returns and big bonuses for me.’). The internal control systems at
Global-bank placed clear limits on traders’ behaviour in terms of limits and exposure to the highest risk derivative
instruments. Mr Mineta was unconcerned about compliance with controls and prevailing rules would have suggested
conventional thinking. Had he complied with the internal control constraints, he would not have lost the large amount
of money. Nor would he have made the large prior profits but these were manifestly not sustainable. Miss Hubu’s
comment that he ‘didn’t believe in right and wrong’ excludes any suggestion that his ignoring of rules was driven by
postconventional assumptions.
(iii) Stage most appropriate for a professional bank employee
The most appropriate level of moral development for Mr Mineta in his work is stage 4 within the conventional level (level
2). This level stresses compliance with laws and regulations rather than the 3rd stage which is about compliance with
norms to gain social acceptance.
Stage 4 is concerned with legal and regulatory compliance and the moral right is that which is the most compliant with
prevailing regulatory systems.
[Tutorial note: it is possible to argue for other stages. Credit should be given for this only when robustly defended with
evidence. Unsupported assertions should not be rewarded.]
(b) FIVE typical causes of internal control failure and the performance of Global-bank
There are several possible causes of internal control failure. The UK Turnbull report (in paragraph 22) gives examples of
causes of failure but this list is not exhaustive.
Poor judgement in decision-making. Internal control failures can sometimes arise from individual decisions being made based
on inadequate information provision or by inexperienced staff.
Human error can cause failures although a well-designed internal control environment can help control this to a certain extent.
Control processes being deliberately circumvented by employees and others. It is very difficult to completely prevent deliberate
，我們將會及時處理。