While there are acceptable earnings management techniques applied to accounting estimates and judgments, fraudulent earnings management techniques are intentional manipulations designed to distort true earnings. Sometimes the line between aggressive earnings management and fraudulent earnings management may lack clarity. Motivation to manage earnings could be driven by the desire to meet quarterly targets, maximize performance bonuses and the value of stock options, as well as meeting expectations of earnings for investors. Using the Internet, find two examples where management of publicly held corporations used questionable earnings management techniques to materially distort true earnings. What techniques did they use? Why did these techniques fail? If you were the director of internal audit, what types of internal controls would you change that might help mitigate this type of purposeful actions in the future?