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BRIDGESTONE INTEGRITY IN OUR DAILY WORK LIVESQ: It is the last week in the quarterly reporting period. My boss wants to make sure we meet our numbers for the quarter, so he asked me to record an unconfirmed sale now that won’t be finalized until next week. I guess this won’t hurt anyone—should I do what he says?A: No. Costs and revenues must be recorded in the correct time period. The sale is not yet complete. It would be a misrepresentation and could amount to fraud to include the transaction in an earlier period. Check with Finance if you have any questions about revenue recognition rules; they can be complex.Q: I ordered some software and my supervisor asked me to record the charge against another expense category because our software budget has been exceeded. What should I do?A: Remind your supervisor that no one should knowingly make an incorrect entry in the books and records of the company. If your supervisor persists, contact your supervisor’s boss, the Law Department, Internal Audit or the BridgeLine.Q: I thought I saw a coworker change environmental monitoring reports. What should I do?A: Immediately notify your supervisor, the site environment manager, Internal Audit, the Law Department or the BridgeLine and provide the details.57Integrity of Records and Financial ReportsInternal Controls, Audits and Investigations, and Fraud