It isn't the acts of a single executive, or the misses of a particular audit team, that most concern Public Company Accounting Oversight Board member Charles Niemeier when he reflects back on the corporate scandals that resulted in the passage of the Sarbanes-Oxley Act.

"What really scares me about Enron is that so much of what they were doing was right," Niemeier said. "It was just that towards the end, they got sloppy."

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