Nexcor is a large mining company with a diverse workforce that includes a large corporate division. Known for providing its interns with a wide breadth of experience, helpful mentors, and generous remuneration, it is not surprising that its annual internship-selection process is usually very competitive. Faced with a barrage of applications from hopeful prospective interns, Nexcor’s HR officer, Sam, devised a unique strategy in respect of the initial selection process: All prospective interns were required to sit for a business law test.

Sam appreciated that most business schools offer business law only as an elective to undergraduate students. With many years’ experience in dealing with interns, Sam found it inexplicable that many graduates in business studies seemed to know next-to-nothing about the law. So Sam decided that only prospective interns who pass the test would be called back for the second round of interviews.

Use the IRAC approach to answer this question

Question: Susan is one of Nexcor’s accountants. While checking the financial statements of one of Nexcor’s divisions, she was shocked to realize that 100K was missing. Petra, the junior internal-control clerk responsible for the division’s accounts, could not give Susan a satisfactory explanation for the discrepancy. Does Nexcor have legal recourse against Patra?