Refer to the Focus on Fraud feature "Lack of Oversight as a Control Weakness Leads to Embezzlement" and the Focus on Fraud feature "The City of Dixon, Illinois, Sues Its Auditor for $50 Million Related to the Rita Crundwell Embezzlement." The situation described in these features relates to the fraud committed by Rita Crundwell in the city of Dixon, Illinois. Crundwell was sentenced to nearly 20 years in prison after pleading guilty to a wire fraud count. In September 2013, Dixon City auditors Clifton Larson Allen and Sam Card agreed to settle for a total of $40 million.
a. Research this case and describe any recent developments.
b. Consider the information you learned about in Chapter 4 regarding ethical decision making. Comment on the parties at fault in this case and assess their relative level of fault.