The CEO called a mandatory, all-company meeting to explain
to every one the importance of SOX and the increased focus on compliance.
Three software engineers and three auditors took Amtrak to
the meeting. The two groups recognized each other because they all worked
insane hours but they had little in common so sat in separate rows.
As the conductor came by, the three engineers rushed in to
the restroom and when the conductor knocked, one of them handed him the lone
ticket they had bought.
The auditors noticed this and the software engineers fessed
up that they had cheated. They were told not only were they cheating Amtrak but
they were also now under suspicion for expense padding. Since this was a
serious breakdown in internal controls they had to bring it to the CEO’s
notice.