Dell said Thursday an internal financial audit found evidence of <A HREF="http://money.cnn.com/2007/03/29/technology/dell.reut/index.htm">misconduct, accounting errors and deficiencies</A> in its financial controls.

Dell, already facing federal and regulatory probes of its accounts and reeling from several disappointing quarters, said its audit committee was working with management and independent auditors to determine whether to restate past results.