аЯрЁБс>ўџ 8:ўџџџ7џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџьЅС5@ №П›bjbjЯ2Я2 (*­X­X›џџџџџџˆvvvvvvvŠЮЮЮЮ$ђŠќэээ„ † † † † † † $RSŠЊ v ээ  Њ vvлП     .vv„   „  : O д vv  @ѓщеЦЮЛ :ь „ е 0є ,нѕ н ŠŠvvvvнv dэЪЗ GtЛвэээЊ Њ ŠŠDЮџ ŠŠЮAcc101 Principles of Accounting Assessment Task 1 Spring 2006 Internal Control & Ethics Essay ( Outcomes 6 & 7) The following article appeared in the June 27, 1995 Wall Street Journal (Copyright Dow Jones & Company Inc., June 27, 1995 ) On the night of Sept. 3, 1992, John C. Weber, then chief accountant of the Roman Catholic Diocese of Wilmington, Del., crept into his office in the chancery and cooked the books -- literally. Fearing he was about to be caught after seven years of embezzling more than $1 million of diocesan funds, he sprinkled gasoline around his records and his computer and lighted a fire. The crime -- as pieced together by detectives and later admitted to by Mr. Weber -- was one of six major embezzlements discovered by the Catholic Church in the U.S. in the past three years. Obscured by a lack of coherent outside auditing and protected by a system that relies mainly on faith to control the flow of cash, some of the Catholic Church's most trusted employees have stolen more than $3.5 million from its coffers in that three-year period. Bishop Donald Trautman, who heads a panel studying the incidents for the National Catholic Council of Bishops, says the church's internal-theft problem is no different from that of businesses. "There has been a breakdown in our whole society regarding honesty and the [commandment not to steal]," he says. "Unfortunately, we're part of that society and that culture . . . ." The Catholic Church, the nation's largest denomination, raises more than $5 billion annually; much of that is in cash donations, facilitating fraud. The most recent and perhaps the most embarrassing embezzlement came to light in April in San Francisco when Archbishop John R. Quinn announced he was suing one of his former pastors, the Rev. Martin Greenlaw, now retired, to recover more than $200,000 that the church alleges Father Greenlaw took from church funds and invested in a house . . . . In Buffalo, the diocese's comptroller, Mr. Franjoine, was regarded by the hierarchy as a financial whiz who had overhauled an archaic bookkeeping system. Nobody noticed that large bequests given to the bishop were missing until a local newspaper began probing some of Mr. Franjoine's private business dealing. . . . Another former comptroller, Frederick C. Keppler, served for seven years in that capacity for the Diocese of Burlington, Vt. -- and diverted $212,187 raised for such causes as the Ethiopian Relief Fund and the poor in Latin America into his personal bank accounts. When the church developed computer systems to help parishes keep track of their money, Mr. Keppler overcharged them for computers and software and pocketed the $30,759 difference . . . . In Denver, it took four years after William J. McCook, the archdiocese's former financial director, retired in 1988 for church officials to figure out something was missing. Then they charged in Jefferson County District Court that Mr. McCook and the former director of the archdiocese's cemetery, who had also retired, had taken some $600,000 with them. The money allegedly came from selling gravel excavated from the cemetery . . . . New money controls are also in effect in the Diocese of Arlington, Va., as a result of the activities of Mollie Brusstar, the diocese's former administrator of employee benefits. The red flag was waved when Ms. Brusstar began authorizing checks to sisters of the Order of Saint Clare, enrolling them in a local weight-loss program. Since the nuns are a cloistered, contemplative order, this activity seemed unusual. It was, in fact, fraudulent. Brian Moran, an assistant commonwealth's attorney in Arlington, says Ms. Brusstar "created lots of fictitious names" and wrote retirement-benefit checks to these names; the checks, he says, were mostly cashed by her and her sister, netting them $65,000. . . . Required: A 3 to 5-page double-spaced essay addressing the questions below. Support your arguments with examples (from the article quoted or from your own research). Be sure to provided proper foot notes and references. (Use MLA style, there is an excellent guide at http://citationmachine.net) Is Bishop Trautman correct is saying that there has been a breakdown regarding honesty? Even if Bishop Trautman is correct, it that an adequate explanation of the phenomenon? Did anyone other than the culprits either fail to recognize an ethical dilemma or chose the wrong solution? Could internal control measures have prevented the problems described in the article? 1John Fialka, “Unholy Acts: Church Officials’ Thefts Dismay Catholics.” The Wall Street Journal, June 27, 1995 ppB1-B2  Vuv•–бтуфхщъ   , . 7 8 ятятявтХвявЎšЎƒЎkšT</h%'hGЮ6B*CJOJQJ]^JaJph,hi<hGЮB*CJOJQJ]^JaJph/hi<hGЮ6B*CJOJQJ]^JaJph,h%'hc,ЁB*CJOJQJ]^JaJph&hi<B*CJOJQJ]^JaJph,h%'hGЮB*CJOJQJ]^JaJphhщ^k5CJOJQJaJh%'h%'5CJOJQJaJh%'5CJOJQJaJh%'hGЮ5CJOJQJaJvуфхb c # ™   DМ\~ЉЊњѕњњ№чжжжжжжжжжжЭРЛГ & Fgdc,Ёgdc,Ё „№„ќ^„№`„ќgdi<„ `„ gdGЮ„а„а„ ]„а^„а`„ gdi<„@^„@gdGЮgdi<gd%'gdGЮ›ў8 O Q R U V Y _ ` a c џчвКЃЃКzhzSAS,AS)h%'hc,ЁB*CJOJQJ^JaJph#hi<B*CJOJQJ^JaJph)h%'hGЮB*CJOJQJ^JaJph#hi<B*CJOJQJ^JaJph)h%'hGЮB*CJOJQJ^JaJph&hi<B*CJOJQJ]^JaJph,hi<hGЮB*CJOJQJ]^JaJph/h%'hGЮ6B*CJOJQJ]^JaJph)hi<6B*CJOJQJ]^JaJph/hi<hGЮ6B*CJOJQJ]^JaJphџ"Cп —Лu}~ˆ‰Š‘’—žу№ЈЦ !эиэиэиУиэиэиУДЈДœДЈДЈД€ДqДeYДУh%CJOJQJaJhc,ЁCJOJQJaJh%'h3rnCJOJQJaJh%'hc,Ё5CJOJQJaJh}CJOJQJaJhk 'CJOJQJaJhi<CJOJQJaJh%'hc,ЁCJOJQJaJ)h%'hc,ЁB*CJOJQJ^JaJph)h%'hGЮB*CJOJQJ^JaJph#hi<B*CJOJQJ^JaJphZЦ !"›їїяццн„ `„ gdVZР„ `„ gdGЮ & Fgd% & Fgdc,Ё!"#KLlƒš›єфиЬиМи­h%'hVZРCJOJQJaJhVZРhVZР6CJOJQJaJhi<CJOJQJaJhVZРCJOJQJaJhVZРhVZРCJH*OJQJaJhтe/CJOJQJaJ&1h:pc,ЁАа/ Ар=!А "А # $ %Аœ@@ёџ@ NormalCJ_HaJmH sH tH DAђџЁD Default Paragraph FontRiѓџГR  Table Normalі4ж l4жaі (kєџС(No ListB^@ђB GЮ Normal (Web)ЄdЄd[$\$› *џџџџvуфхbc#™ D  М \~ЉЊZЦ !"˜0€€€˜0€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€˜0€€˜0€€ˆ˜0€€˜0€€ˆ˜0€€€˜0€€p˜0€€€˜0€€€˜0€€€˜ 0€€€˜ 0€€€˜ 0€€€˜ 0€€€˜0€€p˜0€€ €˜0€€ˆ8 џ!›››№8№@ёџџџ€€€ї№’№№0№( № №№B №S №ПЫџ ?№џџд,!еF ж”tзд{иДO йьк