First, the assistant/secretary must give her first allegiance to her boss, of course, but as soon as she sees misbehaviour, her allegiance should, by law, be to the law society first, then others in the firm. If this was a firm rule, or law, then she would not have to deal with the conflict inherent in "betraying" her boss, or at least must first face the risk to herself when she makes her decision. Also, as with anyone managing money, the first stock in trade is integrity, and the best way is to be required to prove, through surprise audits, that integrity.