ABB Inc.
Abbott Laboratories
AES Corporation
Alcan Inc.
American Airlines
American Brands Inc.
American Express Corporation
American Gas Association
American Red Cross
Amgen
Amtrak
Anheuser Busch Company
Arkansas Power and Light
Ashland Inc.
Association of College and
University Auditors
Bank Administration Institute
Bankers Trust
Barnett Banks
Bechtel Corporation
Blue Cross and Blue Shield
of Michigan
The Boston Company
Brooklyn Union Gas
Canadian National Railways
Cardinal Health
Carlson Companies
Carolina Power
Centerior Energy
Central Louisiana Electric
Central Power
Citizens National Bank
Chicago Mercantile Exchange
Chicago Transit Authority
Chiquita Brands International
Cincinnati Gas and Electric
Citicorp
Cook County Auditor's Office
Cooper Tire and Rubber Company
Covenant Health
Dana Corporation
Dell Computer Company
Deloitte & Touche LLP
Delphi Automotive
Department of Defense, OIG
Dow Chemical
Eli Lilly and Company
Emerson Electric
Environmental Protection Agency
Equity Office Properties
Ernst & Young
Exelon
Fairfax County
First Data Corporation
First National Bank of Chicago
Fluor Hanford
General Electric Company
Great-West Life
Guidant Corporation
Harris Bank
Heller Financial
Hughes Electronics
Indianapolis Power

The Institute of Internal Auditors
KeyCorp
Lederle Laboratories
Level3 Communications
The LTV Corporation
Marathon Oil
Mark Twain Bancshares
McDonald's Corporation
McDonnell Douglas
Mellon Bank
Metropolitan Life Insurance
Midwest Financial Group
Nicor
NIKE, Inc.
Northeast Utilities
The Northern Trust Company
Old Kent Financial
People's Bank
PPL
Premark International
Protiviti
Public Service of Oklahoma
The Quaker Oats Company
Qualcomm
Railroad Retirement Board
Ralston Purina
Revenue Canada
The Riggs National Bank
Rohm Hass
Royal Bank of Canada
Safety-Kleen Corporation
Salt River Project
Sara Lee Corporation
City and County of San Francisco
SBC Communications
Sears, Roebuck and Company
Semi-Tech Corporation
The Southern Company
StanleyWorks
State Street Corporation
Sunstrand Corporation
SunTrust Banks
System Center for Auditor
  Development, Federal Reserve System
Telefonos de Mexico
Telkom, South Africa
Telus
Texaco Inc.
Texas Instruments
Toronto-Dominion Bank
Transport Canada
Tribune Company
University of Illinois
U.S. Postal Inspection Service
U.S. Steel Corporation
Virginia Power
Wellmark, Inc.
Westinghouse Electric
Whirlpool Corporation
White Consolidated Industries
WMX Technologies
Wyeth-Ayerst