個案總覽

<p align="justify">On May 5, 2023, Vicky Poirier received a call from Daniel Chen, vice-president of finance at Freeze Inc. After receiving an internal tip, Chen was calling to ask her to investigate a potential case of collusion involving one of his colleagues. As president of Quantum Juricomptable Inc. (Quantum), Poirier had to discuss the issues and challenges of this potential mandate with her team before deciding whether to accept it. Quantum’s investigation team, including forensic accountants, planned and performed an investigation to verify whether these allegations were true and prepared a forensic accounting report for a special committee at Freeze. The consequences of this report would be significant for the organization. How should the Freeze react to the report’s findings? What were the issues and challenges underlying any decision to dismiss the wrongdoers? Should Freeze dismiss them?<br><br>This case extends into a supplementary B-case, which introduces a new decision point (see product W33372).

This is the supplemental B-case for product W33370.

On May 5, 2023, Vicky Poirier received a call from Daniel Chen, vice-president of finance at Freeze Inc. After receiving an internal tip, Chen was calling to ask her to investigate a potential case of collusion involving one of his colleagues. As president of Quantum Juricomptable Inc. (Quantum), Poirier had to discuss the issues and challenges of this potential mandate with her team before deciding whether to accept it. Quantum's investigation team, including forensic accountants, planned and performed an investigation to verify whether these allegations were true and prepared a forensic accounting report for a special committee at Freeze. The consequences of this report would be significant for the organization. How should the Freeze react to the report's findings? What were the issues and challenges underlying any decision to dismiss the wrongdoers? Should Freeze dismiss them? This case extends into a supplementary B-case, which introduces a new decision point (see product W33372).

On May 5, 2023, Vicky Poirier received a call from Daniel Chen, vice-president of finance at Freeze Inc. After receiving an internal tip, Chen was calling to ask her to investigate a potential case of collusion involving one of his colleagues. As president of Quantum Juricomptable Inc. (Quantum), Poirier had to discuss the issues and challenges of this potential mandate with her team before deciding whether to accept it. Quantum's investigation team, including forensic accountants, planned and performed an investigation to verify whether these allegations were true and prepared a forensic accounting report for a special committee at Freeze. The consequences of this report would be significant for the organization. How should the Freeze react to the report's findings? What were the issues and challenges underlying any decision to dismiss the wrongdoers? Should Freeze dismiss them?

This case describes the implementation of a business intelligence project in a South American holding composed of Chilquinta Energía, the third-largest distributor of electricity in Chile and one of the leading energy companies in Latin America, Energas S.A., which distributes natural gas to 34,000 customers in Chile, and Tecnored, an energy service company. Balanced scorecard concepts are not easy to put in place and the Chilean group decided to adopt an original and difficult approach: to learn and implement the BSC without the traditional leadership of external consulting. Despite the success of the implementation, the case outlines the ongoing challenges facing this type of multi-functional project.