We've got internal controls to make sure there aren't new problems in different areas".
He said he had already created an inspector general to provide a new layer of internal control over the fund.
Last July, American Apparel's accounting firm, Deloitte & Touche, resigned, citing "material weaknesses in internal control over financial reporting".
The company noted management determined that internal control over financial reporting wasn't effective.
It consists of three subscales: internal control over the disease process (α=0.74), internal control over the cause of the disease (α=0.64) and religious control (α=0.88).
Get internal support for your goals.
Andrew M. Calamari, an associate regional director at the S.E.C., said that the case "is getting the message out there that the retail community needs to get its act together and create internal controls over vendor and accounting practices".
"We have been very, very attentive to the needs of strengthening internal controls over recent years," Mr. DeRosa said.
A Wall Street regulator said industry complaints about market manipulation and trade reporting have spiked this year, raising questions about the adequacy of banks' internal controls over their traders.
Andersen failed to alert the Board, the report says, to "concerns about Enron's internal controls" over the tangle of partnerships with the company's executives.
