Effectiveness of controls over models and spreadsheets that produce documentation for journal entries that can materially affect external financial reporting.
Eurice Rojas, the hospital's vice-president of external affairs, told local newspaper The Jersey Journal that hospital officials did not believe their employees had leaked Clooney's medical information, but some did improperly access his records.
The other manager, Noah Freeman, recorded Mr. Longueuil describing how he destroyed external computer drives in a panic after reading a Wall Street Journal article detailing the government's investigation, according to a criminal complaint against Mr. Longueuil.