Health Management

2 pgs

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?