Posted by & filed under Accounting Careers, Auditing, Ethics.

It sounds like an oxymoron: benevolent cheating. The Globe and Mail’s Leadership Lab series discussed this intriguing concept, a form of cheating in which “well-intentioned employees” game the system. Its effects are far greater than the more sensational greed-based cheating that is more likely to draw the headlines.

Source: Globe and

Date: October 26, 2014;


Questions for Discussion:

1) What do you think of this concept of benevolent cheating? Can you think of any examples of it from your own work experiences?

2) How effective do you think the strategies suggested by the article would be in addressing benevolent cheating?

3) Auditors search for indicators of ‘tone at the top’ in assessing the control environment. To what extent should auditors consider this concept of benevolent cheating in making their assessments?

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