Search the Internet (for example, a companys Web site or theSecurities and Exchange CommissionWeb site) to find an audit report for a companys audit of internal control over financial reporting, in particular one that expresses an adverse opinion with respect to the effectiveness of internal control.

• Compose and post a brief report (250 to 300 words long) presenting your determination regarding the reasons for the adverse opinion.
• In several additional paragraphs (up to 200 words), discuss whether or not you agree with the auditors adverse opinion