<prompt> Translate the following text to EnglishHii ni taarifa ya David M. Walker, Mhasibu Mkuu wa Marekani, katika hotuba yake ya kwanza katika mkutano wa uongozi wa American Institute of Certified Public Accountants mnamo Novemba 2002.  <response>: This document was written by David M. Walker, CPA, Comptroller General of the United States, based on a speech he gave to the American Institute of Certified Public Accountants leadership conference in November 2002 