Dilemma van de week
Lost receipt
Op 26 en 27 maart 2019 vindt er een internationale vergadering van het Professional Accountants in Business Committee (PAIB) van IFAC plaats. Namens de NBA zijn daarbij aanwezig drs. Tine van de Werken, cfo van Dümmen Orange, lid van het PAIB Committee en Erica Steenwijk AA, secretaris ledengroepbestuur accountants in business, als haar technical advisor. De NBA zal het thema Trust & Professional Ethics vanuit haar ervaring en activiteiten toelichten. Omdat hierbij de moresprudentie voor accountants in business en de dilemmApp een prominente rol spelen, heeft het dilemma van deze week een internationaal karakter.
Lost receipt
'You are business controller at an international trading company based in Amsterdam and on a business trip in London. To save costs, you are traveling with the underground. This is your own choice, travelling by taxi is billable. During one of these journeys you lose a billable restaurant receipt due to a gust of wind. You have paid this invoice in cash. As a result of losing the invoice, you have no proof that you have incurred these expenses and it will be difficult to be reimbursed. On the way back to the airport you share this story with your cabdriver. He offers you three empty cab vouchers that you can fill in yourself. This allows you to still declare the amount of the missing restaurant invoice.'
What would you do?
- You will make use of the offer.
- You kindly reject the offer.
- You point out to the driver that he is suggesting and cooperating on fraud.
- Something else...