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　　Professional Level – Essentials Module,
　　Professional Accountant
　　1 (a) (i) Three Kohlberg levels
　　At the preconventional level of moral reasoning, morality is conceived of in terms of rewards, punishments and
　　instrumental motivations. Those demonstrating intolerance of regulations in preference for self-serving motives are
　　typical preconventionalists.
　　At the conventional level, morality is understood in terms of compliance with either or both of peer pressure/social
　　expectations or regulations, laws and guidelines. A high degree of compliance is assumed to be a highly moral position.
　　At the postconventional level, morality is understood in terms of conformance with ‘higher’ or ‘universal’ ethical
　　principles. Postconventional assumptions often challenge existing regulatory regimes and social norms and so
　　postconventional behaviour is often costly in personal terms.
　　LevelⅠ: Preconventional level
　　Stage/Plane 1: Punishment-obedience orientation
　　Stage/Plane 2: Instrumental relativist orientation
　　LevelⅡ: Conventional level
　　Stage/Plane 3: Good boy-nice girl orientation
　　Stage/Plane 4: Law and order orientation
　　LevelⅢ: Postconventional level
　　Stage/Plane 5: Social contract orientation
　　Stage/Plane 6: Universal ethical principle orientation
　　(ii) The level that Jack Mineta operated at
　　The evidence from the case suggests that Mr Mineta operated at the preconventional level. Although he seemed less
　　concerned with punishment, his actions were strongly driven by the incentives of financial rewards suggesting a rewards
　　orientation consistent with preconventional thinking. He seemed prepared to ignore internal control systems (‘I’m in this
　　job for what I can get for myself – big risks bring big returns and big bonuses for me.’). The internal control systems at
　　Global-bank placed clear limits on traders’ behaviour in terms of limits and exposure to the highest risk derivative
　　instruments. Mr Mineta was unconcerned about compliance with controls and prevailing rules would have suggested
　　conventional thinking. Had he complied with the internal control constraints, he would not have lost the large amount
　　of money. Nor would he have made the large prior profits but these were manifestly not sustainable. Miss Hubu’s
　　comment that he ‘didn’t believe in right and wrong’ excludes any suggestion that his ignoring of rules was driven by
　　postconventional assumptions.
　　(iii) Stage most appropriate for a professional bank employee
　　The most appropriate level of moral development for Mr Mineta in his work is stage 4 within the conventional level (level
　　2). This level stresses compliance with laws and regulations rather than the 3rd stage which is about compliance with
　　norms to gain social acceptance.
　　Stage 4 is concerned with legal and regulatory compliance and the moral right is that which is the most compliant with
　　prevailing regulatory systems.
　　[Tutorial note: it is possible to argue for other stages. Credit should be given for this only when robustly defended with
　　evidence. Unsupported assertions should not be rewarded.]
　　(b) FIVE typical causes of internal control failure and the performance of Global-bank
　　There are several possible causes of internal control failure. The UK Turnbull report (in paragraph 22) gives examples of
　　causes of failure but this list is not exhaustive.
　　Poor judgement in decision-making. Internal control failures can sometimes arise from individual decisions being made based
　　on inadequate information provision or by inexperienced staff.
　　Human error can cause failures although a well-designed internal control environment can help control this to a certain extent.
　　Control processes being deliberately circumvented by employees and others. It is very difficult to completely prevent deliberate
　　circumvention, especially if an employee has a particular reason (in his or her opinion) to do so, such as the belief that higher
　　bonuses will be earned.
　　Management overriding controls, presumably in the belief that the controls put in place are inconvenient or inappropriate and
　　should not apply to them.
　　The occurrence of unforeseeable circumstances is the final cause referred to in the Turnbull Report. Control systems are
　　designed to cope with a given range of variables and when an event happens outwith that range, the system may be unable
　　to cope.
　　Tutorial note: accept other, equivalent explanations or references to other governance codes if valid. Study texts make
　　reference obliquely rather than as a ‘list’ to learn. The above points can be expressed in different ways.
　　Time allowed
　　This paper is divided into two sections:
　　Section A – This ONE question is compulsory and MUST be attempted
　　Section B – TWO questions ONLY to be attempted
　　Do NOT open this paper until instructed by the supervisor.
　　During reading and planning time only the question paper may
　　be annotated. You must NOT write in your answer booklet until
　　instructed by the supervisor.
　　This question paper must not be removed from the examination hall.
　　The Association of Chartered Certified Accountants
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