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The fraud committed at WorldCom is an enigma in itself; internal auditors had a great deal of struggles to overcome. The company was bogged down by inefficiencies, with subsidiaries all over the country and little cohesion. WorldCom was governed by a tyrant whose goal was growth that could not be maintained except through constant acquisitions, which were put to a stop to protect markets. The company had no written policies or corporate code of conduct, with different divisions following different rules and policies. Employees were encouraged to fall in, not questioning decisions made by upper management providing no outlet for creativity or criticism.
With so many areas of weakness and such a large and diverse company WorldCom needed a solid infrastructure of checks and balances, policies and procedures. Areas of a work plan that should have been included in prevention of WorldCom down fall are as follows; planning from top to bottom, chains of command for personnel and staffing including job descriptions, management levels controls and independence to report any suspicious or illegal activities, as well as a form of authority delegation of duties and accountability.
Planning gives a company nation or individual a set of goals set down one after the other to ascertain, allowing for sense of purpose. Without purpose or direction we can get lost not sure what we want to do or where we want to go. The plan at WorldCom was to grow at dramatic rates to increase profits, so drastic was its growth it became morbidly obese, a strong dominate force at first only to become weighted down by its own gigantism, and out maneuvered by smaller nimble companies. The only plan WorldCom seemed to have was “More, Better, Bigger” more customers and more facilities, better services and markets, bigger growth through acquisition of existing companies.
WorldCom did not have

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