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Answer A:
The standards from the IMA Statement of Ethical Professional Practice that specifically relate to Amy Kimbell and the situation at Hi-quality Productions are the following.
Competence
 Provide decision support information and recommendations that are accurate, clear, concise, and timely.
 Recognize and communicate professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity.
 Amy Kimbell has an ethical conflict because she has been told to “keep quiet” about errors she has discovered in the original budgeting process. The incorrect data used makes the decision support data provided suspect and the decisions made based on that data risky.
Integrity
 Refrain from engaging in any conduct that would prejudice carrying out duties ethically.
 Abstain from engaging in or supporting any activity that might discredit the profession.
 Amy Kimball has an ethical conflict as she has an obligation to disclose the errors in the budgets presented but has been told not to. If she does not correct the situation, she will not be carrying out her duties ethically and therefore will discredit her profession.
Credibility
 Communicate information fairly and objectively.
 Disclose all relevant information could reasonably be expected to influence an intended user’s understanding of the reports, analyses, or recommendations.
 It is clear that the budget committee has not been objective in its presentation of information and therefore has distorted the decisions based on that information. Kimbell should correct the information so that future expectations are realistic.
Answer B:
Initially, Kimbell should follow Hi-Quality Productions’ policy regarding the resolution of an ethical conflict. If there is no policy or the policy does not resolve the issue, she should consider the courses of action recommended in the IMA Statement of Ethical Professional Practice.
Kimbell should present her findings to her immediate supervisor. If her immediate supervisor is involved in the incorrect budgeting situation or if the supervisor takes not action, she should submit the issue to the next higher level. If the situation is not satisfactorily resolved, Kimbell should approach successive levels of authority, e.g., CFO, audit committee, Board of Directors. She can also contact an IMA ethics counselor or other impartial advisor to discuss possible courses of action. Kimbell should consult an attorney regarding her legal obligations and rights in this ethical conflict.