• The audit committee should follow certain criteria to choose internal and external auditors and also supervise their activities and interactions thus ensuring both internal and external audit function. • The audit committee should respect the independent opinions of the external auditors. Additionally, there should be a certain number of CPAs on the board's audit committee. (4) Are we encouraging responsible behavior among employees? Under the pressure of Wiles's arbitrary management style, senior executives were simply committed to making numbers, but not to workable plans. This unreasonable management style has led to the emergence of irresponsible behavior. Additionally, the Company emphasizes “make the number” instead of “make the number accountable,” which has likely led to fraudulent activity. The History department of MiniScribe's public accounting and reporting function was instructed not to question the number received from Control, also called the controller of the company's operations and production division. It is so ironic that directors discouraged responsible behaviors from responsible employees.