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Cases in Strategic-Systems Auditing
Part A: Auditing a Diversified, International Corporation
Glen L. Gray, PhD, CPA
California State University, Northridge
Roger Debreceny, PhD, FCPA, CMA
University of Hawaii
Rick Hayes, PhD, OCP, CPA
California State University, Los Angeles
Support from the KPMG/University of Illinois Business Measurement Case Development Research Program is gratefully
acknowledged. The authors want to express special thanks to Dan Arndt, who was our primary contact at 3M, as well as Gary
Caison, Colleen Foster, Steve Frampton, Ken Hjelm and Dave O’Brien of 3M. We also gratefully acknowledge Tim Bell, Tom
Lydon and Mike Tolpa of KPMG and Ira Solomon of the University of Illinois at Urbana-Champaign for their assistance with the
project and their helpful comments and suggestions.
KPMG/University of Illinois
Business Measurement Case Development and Research Program
The views and opinions are those of the authors and do not necessarily represent the views and opinions of KPMG LLP.
©2005 by KPMG LLP, the U.S. member firm of KPMG International, a Swiss cooperative.
All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International, a Swiss cooperative.
This case was developed under a grant from the KPMG and University of Illinois Business Measurement Case Development Research
Program. Cases developed under this program and other program information can be obtained from the Web site
/kpmg-uiuc
KPMG/University of Illinois
Business Measurement Case Development and Research Program
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