The board's oversight responsibilities, the CAE's lack of experience or broad understanding of financial controls and responsibilities, and understaffed internal audit functions lacking independence and direct access to the board of directors contributed to the absence of internal controls. For starters, the board should be retrained to gain the financial literacy needed to review financial reporting. In addition to attending formal meetings, the board of directors should be more involved in management. For the audit committee, the two members who were hired as Brennahan's acquaintances need to be replaced with experts who are sufficiently knowledgeable about accounting standards beyond simply being "financially literate." Additionally, internal audit functions must expand with different skills commensurate with the organization's expanded activities, testing financial reporting rather than internal controls from an operational perspective. The CAE should be more independent and proactive in executing audit plans, instead of following orders from the CFO, and initiate direct and efficient communication between internal audit and audit