All senior charge nurses have been reminded of the importance and process for auditing mattresses with additional monitoring being put in place.

BBC: Warning over stained mattresses at Hairmyers Hospital

The Sarbanes-Oxley Act (SOx) governs the auditing process and the process for developing the standards for performing it.

FORBES: Crisis? What Crisis? Don't Blame The Accounting

"If your return is selected because of a high score under the DIF system, the potential is high that an examination of your return will result in a change to your income tax liability, " says an IRS publication that explains the auditing process.

WSJ: AP Exclusive: Likely tax cheats flock South, West