Vulnerabilities In Working Relationships

Focus on the relationship between the former senior manager, who now works for the client, and the former subordinate who has now been promoted. Although the

particular fact pattern of the case has now been eliminated by the “cooling off period” of SOX, many parallels still exist in the current audit environment.

Explore the vulnerabilities that may result because of trust built through working relationships. In the current environment, what situations create these

vulnerabilities for auditors?

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