Jawaban:

1.From an ethical standpoint, Harmony's actions are highly unethical and unacceptable. By manipulating the financial statements, she is providing false and misleading information to the stakeholders, including the investors, regulators, and the public, who rely on accurate financial information to make informed decisions. This can cause significant harm to the stakeholders, as it can lead to financial losses, damage to reputation, and even legal repercussions. Moreover, her actions go against the core principles of accounting, which require accountants to act with integrity, objectivity, and professional skepticism.

2.The consequences of Harmony's actions can be severe and far-reaching. If her fraudulent activities are discovered, the bank can face legal and regulatory penalties, including fines, lawsuits, and even criminal charges. The bank's reputation can also be severely damaged, leading to loss of business and customers. Furthermore, the employees who were working in the branches that were supposed to be closed based on the actual sales figures would lose their jobs, while the employees in the other branches might face increased workloads and stress due to the higher sales targets.