Yes, pretty well all of the big firms have one big product they're selling: cover for questionable behaviour.

They usually don't just break the law or cheat out of simple desire to. They're for hire and openly compete with their willingness to "transform", "cut red tape", "do things differently™" which are euphemisms for questionable behaviour, usually at the public's expense but their customer's gain.

Yes, there were more of these goal audit firms (for legal reasons they are organised as groups of companies not a single large corporation named say KPMG), at first they merged and then a few of them did scandalous things (but they're run by rich old white men so they can't go to jail, the firm going bankrupt is the closest you get, everybody responsible retired wealthy and has no regrets) we're at the point where there are three left, they can count on no real consequences no matter what they do because fewer is just worse and nobody wants to admit that zero might be the correct number.