Karen Winkler is the senior partner in Three Rivers International Public Accounting firm, whose main office is in Pittsburgh. She is the partner in charge of a first-time audit of the financials for Weezo Beverage Company, which bottles and distributes soft drinks throughout the United States and Latin America. After about two weeks into the audit, Dick Clemens, the senior audit manager assigned to the engagement, comes to Karen with some bad news: Weezos internal controls are a total mess