1. How would you attempt to apportion blame amongst the various parties  involved in the financial collapse at Parmalat?

2. It has been argued that the largest audit firms are no longer global firms as such  but rather global ‘brands’ or ‘networks’. Discuss whether this is an appropriate  description and, if appropriate, what the likely consequences could be.

3. Were there any missed opportunities which might have allowed the financial  affairs of Parmalat to be disclosed to the public before December 2003?