... recommendations of the National Commission on Fraudulent Financial Reporting (the Commission) , From October 1985 to September 1987, the Commission studied the financial reporting system in the United ... Board, the Chairman of the IIA, the President of the FEI, the President of the NAA, the President of the National Association of State Boards of Accountancy, severalmembers of the Commission& apos;s ... (FEI), the Institute of Internal Auditors (IIA), and the National Association of Accountants (NAA). The six-member Commission was independent of the sponsoring organizations. The chairman of the Commission...