RITA CRUNDWELL FRAUD An auditor is required to be independent. The American Institute of Certified PublicAccountants (AICPA) requires that auditors follow a four-step process or conceptualframework in which they (1) identify threats to independence, (2) evaluate the threats, (3)identify safeguards against the threats, and then (4) evaluate safeguards to ensure thatthey reduce threats to independence to an acceptable level. Use this process to reflectupon whether the Clifton auditors or Sam Card were independent.