Control is a management function that truly unites the entire company. Control is defined as any mechanical (or other) system used to maintain one or more variable parameters constant or within specified limits (Wikipedia, 2008)... The control process is a very important aspect of Wal-Mart's goal of maintain ethical accounting practices. The most important part of the control mechanism is Wal-Mart accounting and how it is practiced every day at the store level and also at the corporate level. It is stipulated that documents must be controlled in accordance with all applicable laws, regulations or court orders and in compliance with all internal policies and directives on retention, as well as all complaints received regarding accounting, internal audit controls or audit issues (Wal- Mart Audit Committee, 2007). Equally important, to all employees, officers, directors, etc. are requested not to withhold or suppress any information relevant to financial accounting matters (Wal-Mart Audit Committee). Wal-Mart's main objective is to safeguard from internal controls, Wal-Mart tends to be alert to many attempts to circumvent internal control. Any person or group attempting to circumvent policies and procedures intended to protect assets, business information and information is reported to the internal control audit team. Wal-Mart strongly believes in the protocol therefore; the company has a clear process for managing accounting ethics issues. Initial reporting by an associate is made via the Open Door or Ethics Hotline. The open door is the most direct way to express any concerns to a supervisor. If an employee believes that his or her immediate supervisor was involved in the misconduct, he or she should report the misconduct to the next level of management believed not to be involved. Wal-Mart has an ethics hotline that allows employees to report a violation confidentially and anonymously. The Ethics Hotline forwards the report to the Office of Ethics; it is then sent to the Internal Audit Department. Internal Audit Department investigates overseas and resolves ethics report. The internal audit department maintains a record of all ethical issues and provides periodic reports to senior management and the audit committee. With all of Wal-Mart's ethical accounting procedures outlined so thoroughly, one would think that the company would never be suspected of dishonest financial reporting. Arguably, Wal-Mart has maintained a sound and flawless accounting system. However, in mid-August 2000, Wal-Mart decided to make a small accounting change due to some issues within the company..