Page 675 - The Case Lab Book

Control 1: Wrekin Construction could have a board of

directors with at least one independent director. This

director could be a second authorization (signer) for major

transactions, such as the “payment” to Britannia

Management Services and Equatrek. An independent
director would have questioned these payments to Britannia

Management Services and Equatrek, since these companies

were owned by Unwin and were made at a time when

Wrekin were under such severe financial pressure and

unable to pay its bills. Anecdotal comments also appear to