The Boss, Wally and Dilbert sit at a conference table. The Boss says, "We'll be having an ISO 9000 audit soon. They'll check to see if we follow our own documented procedures for everything we do." The Boss continues, "I've divided our preparation tasks into two groups: unethical and unproductive." Wally tells Dilbert, "I'll train our department to lie to the auditor. You can document our inane procedures." Dilbert replies, "No fair. You did unethical last time too!"