Let’s assume a whistleblower has filed a credible complaint that reached the Audit Committee. You are asked to investigate the whistleblower’s allegations by the Audit Committee. Your investigation has uncovered a “cookie jar” earnings manipulation scheme. You have found emails filled with colorful “cookie jar” and “rainy day” language. You have found journal entries to reserve accounts that were used to fill the “cookie jar.” You have found documents reflecting the tracking of the bogus journal entries and their impact on the amounts in the “cookie jar.” Construct a presentation of your findings to the Audit Committee.