The two worked at the internal audit and accounting unit of the electronics conglomerate's fixed-line communications division.
Wal-Mart then asked Kroll to evaluate Wal-Mart de Mexico's internal audit and antifraud units.
An internal audit of the film unit that Vivendi conducted before ending the partnership has cast a shadow, and Mr. Ovitz's company faces a threat of legal action by at least a half-dozen employees who have been dismissed and say they are owed back pay.
A unit-based audit is usually an internal audit in which caregivers evaluate their own care and have the opportunity to take immediate, fast measures to improve care.
The data was generated by the Division of Youth and Family Services' own data analysis and reporting unit last October as part of an internal audit.
The newspaper, a unit of the Tribune Company of Chicago, said on Thursday that an internal audit found that its circulation figures were overstated by about 40,000 daily and 60,000 on Sunday for the six months that ended in March.
The head Office segment provides centralized human resources, information technology, finance, investor relations, risk management, corporate communications, property, legal, internal audit, compliance, procurement, treasury operations and administrative support to all of its businesses units.
These include overseeing the controller, treasury, investor relations, tax, internal audit and facilities functions as well as financial management of the company's business units.
The charges contend that Mr. Kozlowski made sure that the internal audit division reported to him, and that he kept it from looking at the books of the unit that was doing the funny stuff.
According to the Senate report, the US unit of HSBC carried out 28,000 undisclosed sensitive transactions between 2001 and 2007, an internal audit commissioned by the bank found.
She was discovered after an internal audit.
