An internal audit commissioned by the Clinton Foundation in 2011 revealed that the Clinton’s family charity may have misled the Internal Revenue Service (IRS) when it claimed, under penalty of perjury, that it was enforcing a policy against conflicts of interest. The audit — apparently requested by Chelsea Clinton, revealed by Wikileaks, and posted by the Daily Caller — was conducted by the law firm Simpson Thatcher & Bartlett. It addressed deficiencies in the Clinton Foundation’s structure and oversight, including the potential for conflicts of interest due to the Hillary Clinton’s role as Secretary of State.