1. Anderson: An Obstruction of Justice? (pages C1-C4) Download Anderson: An Obstruction of Justice? (pages C1-C4) 2. GM: Running on Empty? (pages C11-C13) Download GM: Running on Empty? (pages C11-C13) 3. KPMG: How Many Firms? (pages C17-C19) Download KPMG: How Many Firms? (pages C17-C19) Case Studies

Case Studies 1. Anderson: Obstruction of Justice?

  1. Look up broken terms in the dictionary. What is its definition? Does corruption properly apply to Andersen’s conduct?

As stated in Webster’s Dictionary, corruption is a dishonest transaction for personal gain or money (Webster’s, undated). It can also be altered or rendered invalid by mistake or inadvertent alteration. Corruption does not apply to Andersen’s actions because his actions did not result in him any money or personal benefit of any kind.

  1. The question of overturning Andersen’s verdict was based on faulty jury instructions, not whether Andersen was actually guilty or innocent. Based on the information in this case and other information you have, do you think Andersen broke the law?

According to information presented in the case, Andersen complied with company policy but did not engage in corrupt practices as the jury pointed out. It is impossible to say Anderson is guilty because her policies follow auditing standards and rules. For example, IACPA §1.400.210 states that if an auditor deletes or removes financial documents and original copies in any format from corporate documents without proper authorization, it is an abuse of the discreditable rule under §1.400. 000

The rules also set out retention policies to ensure independence compliance

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