With regards to the comment of the junior consultant, I could say that although it is better for a consultant t to maintain the confidentiality as a result of professional relationship, it should be noted also that consultants do have ethical requirements being followed in the conduct if work. Moreover, a consultant cannot be deterred from performing its professional duty to disclose this information to the external auditors who have the greater responsibility to take charge of this matter. In short, those questionable management practices are not to be held confidential but are to be given notice on the responsible authority. * CASE 2
The president having a high authority within the organization and whom the problem is directly attributed into, would be quite improper for a consultant to bypass his authority of knowing such information. Although it might create a threat on my part, I should directly notify him of such matter knowing that I am after the overall welfare of the organization rather than its individuals. * CASE 3
As a consultant, I have no direct authority to divulge the anomalies or frauds within the organization. Although this case presents a dilemma involving intimidation threat coming from higher authority, there is a need for me to discuss the real matter to the external auditors who have greater authority regarding this matter. * CASE 4
On this particular case, we should take note that the main purpose of hiring the service of the consultant is to perform a feasibility study concerning a new wing for the hospital. It doesn’t matter whether this has been construed only as an attempt to sell the bonds because this is not the issue. In other words, I would directly inform the management about the matter (that there is a doubt with regards to the economic efficiency of pursuing the action) rather than to hide the matter and pursue self interest because in the end, I would still be held