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Background: National Engineering is a large public sector company manufacturing


electrical goods, equipment and accessories. Its corporate office is located in the
suburbs of Mumbai and it has 1 regional sales and distribution units across India.
Each regional unit is headed by a !egional "irector #ho reports to Mr. !. Bhatia, the
chairman of the company.
$%&!&$'IE!(: !. Bhatia) $hairman of the $ompany
(. (#aminathan) regional "irector of the Belanagar *nit
Mr. +opal) $hief &uditor of Belanagar *nit
'. ,rasad) "eputy !egional director to #hom +opal reported.
(cene 1: Mr. (#ami in his office:
- I am Mr. (#aminthan and I head the Belanagar *nit. !ecently only, there has been
a rumour that I ha.e been found in.ol.ed in some financial irregularity and ha.e
been charged #ith the misappropriation of the company funds. ,rior to these e.ents,
I had appro.ed the purchase of a large quantity of transformer laminations from
&/0 company, a p.t sector firm based in Mumbai. 'hey say because my son in la#
recently 1oined that company as the marketing head, I ha.e done so. But this is not
true. 2ur company had purchased materials from &/0 company before such an
e.ent e.en occurred. I don3t kno# #hat is going to happen to me4
'hey ha.e an in.estigation against me. 0hat to do4
SCENE 2: T. Prasad calls Mr. Gopal in his cabin.
' ,rasad: "o you kno# about the allegations against Mr. ( regarding the s#indling of
funds4
+opal: 5es (ir, I ha.e heard about them
'. ,rasad: +opal, you are the auditor for the Belanangar unit and I #ant you to
in.estigate on this matter.
%o# are your relations #ith Mr. (4
+opal: 0e are acquaintance. &ctually, last year I had missed a #ell deser.ed
promotion and I ha.e been told its because of Mr. (3s ad.erse reports on my
performance.
' ,rasad: +ood, co6 I don3t like Mr ( myself. I #ant you to pro.e that he had actually
s#indled #ith the funds.
+opal: But,..
' ,rasad: "on3t forget, I can gi.e you a #ell deser.ed promotion my self. 5ou see, I
don3t like Mr. ( too much myself. If he goes, I get his place. &lso, do you kno# that
he feels that the recent tour bills you ga.e are inflated but I kno# they #ere
genuine. 'his is your pay back time. 'hink about it.
Gopal Leaves the office and goes into his office.
+opal thinking aloud7: If I gi.e ad.erse report, then Mr ( #ill be discharged from his
duties. But on in.estigating I ha.e found that he has N2' s#indled the company3
funds and is an honest man. &lso, my collegue !amkumar told me that I should get
back to Mr. ( in this #ay and make him lose his sleep as he made me lose my
promotion. But this is the same !amkumar #ho fa.oured Mr. ( #hen he #as in
po#er and no# Mr. ,rasad because he kno#s the ball is in his court. %o# things
change.But I ha.e decided. I ha.e gro#n up on .alues and ethics and i am not going
to lie. I #ill say #hat the truth is.
8Mr. Gopal subits his report that Mr S is innocent and stic!s on "ith it.#
r T Prasad calls Goapl in his cabin.
,!&(&": +opal, are you out of your mind. "idn3t I tell you to pro.e him guilty and
you pro.ed him innocent instead4
+2,&9: sir, I only said #hat #as the truth.
,!&(&": in that case, let me tell u one truth too, you #ill not get your promotion.
No# please go back to your cabin.
Gopal returns to his cabin and thin!s#
+opal: I am .ery happy today. I ha.e ne.er opted for undue ad.antage in my :;
years of ser.ice. %a.e ne.er lied or harboured any ill against any collegue. %a.e
raised < brilliant children, looked #ell after my aging parents and ha.e married off :
sisters in a la.ish style. &ll this I managed to do by being honest. (o #hy should I do
other#ise today4 I am really happy. I ha.e a brilliant #ife, < #ell educated and
respected children in their professions and ha.e al#ays stood for qualities like hard
#ork and honesty that my father inherited in me. I al#ays ha.e a sound sleep at
night. I lo.e my life and don3t
begrudge losing t#o promotions that is nothing as compared to the ideal life that I
ha.e led.
I #ill al#ays remember this #hat my father said to me: - (*$$E(( I( N2' '%E &IM
2= 9I=E, ,E!=E$'I2N I(>

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