Article: DUE DILIGENCE IN mergers & acquisitions.

By developing a template to guide business units in mergers and acquisitions, internal auditors at Ameritech took due diligence to a higher level. Management decision-making processes were strengthened, and the stock of internal auditing soared.

MERGER AND ACQUISITION (M&A) activity is booming in today's global environment. In the first half of 1999, the total value of all M&A transactions exceeded $891 billion in the U.S. and more than $1.5 trillion worldwide. Companies are turning to M&A deals for faster growth and aggressive expansion as an alternative or complement to organic growth.

Ameritech [*] is among the organizations that took the M&A route ...

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