Kelly Is the Controller of a Small Company

question 17

Multiple Choice

Kelly is the controller of a small company. One day the CFO comes in and tells her to lower the estimate of uncollectible accounts receivable. Kelly insists her numbers are correct as is. The CFO tells her it will mean her job at the company if she doesn't go along with the smaller estimate. The primary virtue that would enable Kelly to resist the pressure to manipulate the number is:

• A) Loyalty
• B) Integrity
• C) Caring
• D) Civic responsibility

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Definitions:

Implementation

The process of putting a plan, decision, agreement, or idea into effect.

Evaluation

The systematic process of assessing or judging the value, performance, or effectiveness of a person, program, or object.

Needs Assessment

A systematic process used to determine and address the gaps between current conditions and desired conditions, often used in organizational and project planning.

Training Program Success

The effective measurement and achievement of learning outcomes and objectives as defined by a training program.