She was considered strong-willed, intuitive, critical and professional. She was the head of the internal audit department and managed 24 auditors and staff members. His department primarily conducted operational audits, which measured the performance of WorldCom's unit and ensured spending controls were in place, but also conducted a small financial audit. In March 2002, John Stupka, head of WorldCom's wireless business, came to see her. He had specifically allocated $400 million in the third quarter of 2001 to offset deficits, and he was about to lose it. This infuriated Mr Stupka, as his division is now expected to post a significant loss next quarter. The money was to be used to cover the losses of customers who did not pay their bills. This was a common occurrence and accepted accounting practice. However, Scott Sullivan, WorldCom's former chief financial officer and Ms. Cooper's boss, had decided to take the $400 million from Mr. Stupka's wireless division and use it to increase WorldCom's revenue. Accounting firm Arthur Anderson was hired to carry out the bulk of WorldCom's financial audit. Mr. Stupka had previously contacted two auditors from Arthur Anderson and complained about the financial decision, but both auditors sided with Mr. Sullivan. Ms. Cooper and Mr. Stupka thought it was strange not to want to cover a loss with