CIA4001 MA Case Study 2 PDF

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CIA 4001 Integrated Case Study

Week 12 & Week 13

Case Study 2:

Witsky and Associates, Inc.

Brayton McLaughlin was a young associate at Witsky and Associates, Inc., a


management consulting firm that helped small and family businesses with a
variety of issues, including strategy, operations, logistics, and corporate
governance. Brayton had joined Witsky two years ago immediately after
completing his MBA degree.
In early June, Brayton was assigned to do time-and-motion studies at an office
supply warehouse and distribution centre located in Riverside, California.
Management needed accurate cost data to be able to negotiate profitable
contract terms in the forthcoming year. They were also concerned that some of
the warehouse personnel were not performing all of their activities efficiently. It
was expected that Brayton would have to be on site for approximately 30 hours,
at various times since the centre operated 24/7, to observe the proper mix of
activities with enough detail. Then Brayton would have to prepare and submit
his report. As Brayton was also working on other projects, the due date for his
report was the end of June.
Brayton reported to Pete Mahlendorf, Witsky’s managing partner and the lead
consultant on the job, that he visited the warehouse and distribution centre on
several days in June, both during the day and night shifts. He submitted his
report on time and on budget.
On July 1, Pete got a phone call from Jeremiah Jones, operation manager at
the Riverside distribution centre. Jeremiah wanted to know when he could see
Brayton’s report. Pete said that he had just received it, and he would send it
right over. But Jeremiah expressed surprise that the report was finished. He
told Pete that:
As far as I know, Brayton only visited the warehouse once, and that was for a quite
brief time. How could he have finished his report? Maybe he was here when I was out,
but I have not heard others mention his presence either.

Pete checked again with Brayton, and Brayton assured him that he had
completed all the needed work. A few days later, rather by chance, Pete
mentioned Jeremiah’s surprised reaction to Priscilla Musso, Witsky’s chief
financial officer. After some reflection, Priscilla suggested that they perhaps
should check the location-tracking data provided by Brayton’s cell phone.
Witsky paid the cell phone bills for the firm’s staff, and location tracking was
one of the applications that the staff was required to keep turned on. The firm
had never had an occasion to use these data, but Priscilla thought that it might
be useful to look at it in this instance. Pete and Priscilla checked the computer
records and found, indeed, that Brayton had only been near Riverside only once
in the month of June.
Pete called Brayton into his office and asked him to explain the discrepancy.
Brayton immediately broke down in tears. He explained that because of some
personal problems, he was way behind in his work. To try to cope, he took a
shortcut of creating a report based mostly on data he had found on the Internet.
He admitted that he had not spent the requisite time at the Riverside warehouse
and distribution centre.

Required:
Discuss the ethical consideration that Brayton should adhere. Suggest ways
that Witsky and Associates can take to control the problems.

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