Analyze the ethical dilemma faced by Antonio

Incidents such as these - and today's heightened sensitivity to the risks of the insider threat - force organizations to redefine their screening strategies as part of their risk management approach. No longer is the focus solely on pre-hire background screening. Increasingly, organizations are engaging in continual screening, to catch anomalous activity that could be a precursor to actionable behavior. And they also are embracing policies and procedures to handle damaging data when it comes to light about current or acquired employees.

How fraud occurs within organizations can be understood by examining the elements that comprise such actions. At an individual level, SAS No. 99 (Consideration of Fraud in a Financial Statement Audit) issued by the Auditing Standards Board indicates that the occupational fraud triangle comprises three conditions that are generally present when a fraud occurs. These conditions include an incentive or pressure that provides a reason to commit fraud (personal financial problems or unrealistic performance goals), an opportunity for fraud to be perpetrated (weaknesses in the internal controls), and an attitude that enables the individual to rationalize the fraud. At the organizational level, leadership, organizational culture and management control systems form the three points of the organizational fraud triangle (Free, Stein &Macintosh).
Create and describe two strategies for addressing the situation at hand.
Individualism and Utilitarian
An individualistic approach to ethical decision-making lies in stark contrast to two other approaches, care ethics and utilitarianism. Under this strategy people have more of an independent state of mind. Care ethics focuses on our interdependence, arguing that ethical decisions should focus on helping the most vulnerable in a group. Utilitarianism focuses on collective rather than individual benefits. Utilitarianism argues that ethical decisions should secure the greatest benefits for the greatest number of people. Both of these approaches consider individual benefits to be secondary ethical concerns.
Individualistic decision-making can have drawbacks. Some people might pursue short-term rewards at the expense of long-term benefits, such as sustainable progress. In other words, individualistic decision-making might offer little incentive for your employees to consider how their selfish actions affect the future of your company.
- External factors are influencing the individual but they get to choose what it is that they want to do themselves.
- That people are free from group think and have more time to come up with a conclusion with reason.

Cons about individualism
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- You make the decisions alone. You're not asking someone for help.
- People might not benefit from all different points of views.
- Some people who are really hard lined in their views might not benefit greatly from this kind of thinking.

In the notion of consequences the Utilitarian includes all of the good and bad produced by the act, whether arising after the act has been performed or during its performance. If the difference in the consequences of alternative acts is not great, some Utilitarians do not regard the choice between them as a moral issue. In assessing the consequences of actions, Utilitarianism relies upon some theory of intrinsic value: something is held to be good in itself, apart from further consequences, and all other values are believed to derive their worth from their relation to this intrinsic good as a means to an end. Bentham and Mill were hedonists; i.e., they analyzed happiness as a balance of pleasure over pain and believed that these feelings alone are of intrinsic value and disvalue. Utilitarians also assume that it is possible to compare the intrinsic values produced by two alternative actions and to estimate which would have better consequences. Bentham believed that a hedonic calculus is theoretically possible

Assess the pros and cons in each strategy you just described.
Place yourself in Antonio's position and decide which option to take and explain your rationale.

Individualism and Ethical Decision Making by Stan Mack, Demand Media http://smallbusiness.chron.com/individualism-ethical-decision-making-56240.html MANAGEMENT CONTROLS: THE ORGANIZATIONAL FRAUD TRIANGLE OF LEADERSHIP, CULTURE AND CONTROL IN ENRON by Clinton Free, Mitchell Stein, and Norman Macintosh
The Organization | July / August 2007
http://www.iveybusinessjournal.com/topics/the-organization/management-controls-the-organizational-fraud-triangle-of-leadership-culture-and-control-in-enron