What the trial has not revealed so far is the real motive behind Mr Gabriele's apparent betrayal of the Pope's confidence, nor whether any Vatican senior clerics were involved in the most serious internal security breach suffered by the Holy See in living memory.
Last week the FDIC filed suit against Colonial Bank auditor PwC, and internal audit co-source vendor Crowe Horwath, for professional malpractice and breach of contract.
Designing internal controls and accounting strategies, approving journal entries, and giving final signoff on technical accounting treatments is a clear breach of independence for an external auditor.