Refer to the Auditing in Practice feature, "Lack of Oversight as a Control Weakness Leads to Embezzlement," and the Auditing in Practice feature, "The City of Dixon, Illinois Sues Its Auditor for $50 Million Related to the Rita Crundwell Embezzlement." The situation described in these features relates to the fraud committed by Rita Crundwell in the city of Dixon, Illinois.

As of late May 2012, Crundwell pleaded not guilty to the charges against her, and as of June 2012, two auditors had been sued by the city of Dixon.

a. Research this case and describe recent developments, including the resolution of the legal cases.

b. Consider the information you learned about in Chapter 4 regarding ethical decision making. Comment on the parties at fault in this case and assess their relative level of fault.