March 2012

Recent media coverage has focused on prosecutors who are scrutinizing a draft internal audit report from a globally recognized company in an attempt to determine whether company executives ignored or tried to conceal the report’s findings from the audit committee. The draft report flagged concern about the company’s compliance with U.S. anti-bribery laws, and whether anyone attempted to bury or hide the draft audit report. If so, prosecutors believe it could help show intent — a key element in obtaining criminal charges.

No criminal case should be “tried by blog,” and I will not focus on the specific case nor speculate about criminal wrongdoing.…