Ron Lafayette, bank manager at the Royal Bank, must decide whether to call the loan for Trottier Construction Ltd. The construction industry has just been through two bad years and the economy is expected to decline further for one more year before beginning to recover. Students must analyze the nature of the industry, company's past and future performance, and liquidation values in order to come to a decision.

A newly hired advisor to the president and principal of Valan must recommend ways to improve the company's dismal financial performance. The advisor must take into account the complexity involved in devising and implementing control systems in a small business and the need for control systems to be internally consistent with both themselves and the goals and objectives of the organization.