In monitoring application changes a proper process should be

In monitoring application changes, a proper process should be put in place that investigates and holds employees accountable for unethical behavior. If individuals know about the process then this could deter them from activing unethically. if barriers such as applications are put in place that deter fraud then individuals would be deterred from acting unethically. Discuss this briefly and give examples

Solution

A systemic observation of process execution and regular monitoring helps in prevention of people making unethical conduct. It can be achieved through putting proprietary application in place that deters people from conducting unethical behavior. Individuals in organization are under pressure to perform and deliver results. In the course to achieve the same, they follow the route of unethical activities. But, an essential presence of checklist, strict follow up of Bill of Material (BOM), check point and quality assurance prevents the improper conduct.

Also, these conducts are reported to the supervisory committee that takes necessary actions to correct the course of action. It makes employees accountable in their behavior.   It builds the necessary ground of good corporate governance.

Examples of such systems can be observed in various industry domain. In FMCG industry, manufacturing process follows the recording of batch no. , name of supervisor, date and shift of manufacturing for each production shift. Quality samples are also retained with the concerned lab to track back any unethical conduct in manufacturing process. It makes people accountable who are involved in that manufacturing process.

Another example can be taken of accounting system. Latest accounting management systems don’t allow accountant to enter data in wrongful manner and account manipulation is prevented up to certain level. Analysis of financial statements also disclose the unethical conduct made by the concerned department / people.

Thus, proper application with monitoring system in place is helpful in avoiding unethical conduct and bring in accountability with the help of proper documentation.