She was considered strong-willed, intuitive, judgmental, and professional. He headed the internal audit department and led 24 auditors and staff members. His department primarily conducted operational audits, which measured the WorldCom unit's performance and ensured spending controls were in place, but it also performed a small financial audit. In March 2002, WorldCom's wireless chief, John Stupka, visited her. It had specifically set aside $400 million in the third quarter of 2001 to make up for the shortfalls, and it was about to lose it. This infuriated Mr. Stupka because his division is now most likely expected to post a large loss in the next quarter. The money was supposed to be used to cover losses from customers who didn't pay their bills. It was a common occurrence and an accepted accounting practice. However, Scott Sullivan, WorldCom's former chief financial officer and Ms. Cooper's boss, had decided to move the $400 million from Mr. Stupka's wireless division and use it to boost WorldCom's revenue. The accounting firm Arthur Anderson was contracted to perform the majority of the financial auditing for WorldCom. Mr. Stupka had already contacted two auditors of the Arthur Anderson firm and complained about the financial move, but both auditors had sided with Mr. Sullivan. Both Ms. Cooper and Mr. Stupka thought it was an odd move not to want to cover a loss