I think the problems of Andersen was not unique and these type of issues big companies are facing continuously. In my opinion, the problems in AA were the right decisions according to the situation of the market and loss of internal control. If I was the partner of another accounting company at time of Andersen demise. I was learned lesson and make arrangement of internal investigation in the firm and making sure to implementation of the performance evaluation system. The internal reports are used by management for decision management and decision control. So, manager need all correct internal information for right decision making. Decision management and accounting system is useful for decision control especially monitoring. (544, Ch 17) it is very important and integrity part of firm’s control system. (543, Ch 17) secondly, I was trying to implement the reward system to gain the loyalty of the employees.