The Siemens case that occurred in December 2008 involved Siemens, Europe's largest engineering company operating in Germany; The SEC, the Securities and Exchange Commission; and the DOJ, the United States Department of Justice. The SEC and DOJ alleged that Siemens violated the FCPA in acquiring business transactions with foreign countries, including: Argentina, Bangladesh, Nigeria, China, Israel, Venezuela, Russia, and Vietnam through bribes and other forms of corruption. (Witten, McLucas, Weissman, Parker, & Holtmeier, 2008) Such methods constitute a violation of the Foreign Corrupt Practices Act [15 USC § 78dd-1]: “It is unlawful for any issuer that owns a class of securities registered in accordance with article 78l of this title. . . use the mails or any means or instrument of interstate commerce in a corrupt manner for the purpose of offering, paying, promising to pay or authorizing payment of any sum of money, or offer, gift, promise to give or authorization to give anything of value to a foreign official for purposes...