"Dell Is the Latest to Go the SEC’s Woodshed; Settlement of $100 million for Fraudulent Accounting, Disclosure Violations," by Caleb Newquist, Going Concern, July 22, 2010 --- http://goingconcern.com/2010/07/michael-dell-is-the-latest-to-go-the-secs-woodshed/

Also see http://www.crn.com/it-channel/201800702;jsessionid=5YIC355EBYCZNQE1GHPSKHWATMY32JVN

Bob Jensen's threads on Deloitte are at
http://www.trinity.edu/rjensen/Fraud001.htm