The serious problem in this case is the codes of conduct are not implemented properly in the organization between Al and his partner. Al should take seriously about having these codes of conduct. In this case, one of the problem is Al do not mention the integrity of record and compliance with accounting procedures until Wilbur make that mistake without Al’s consents. The specific of employees conduct also not clear and there are no specific responsibility to the partner about what they can do and what they cannot do. Al should set the limitation action for the employees. It is for make sure the employee know their position and for sure the employee not dare do something out of their responsibilities.