Apple finished their investigation today and here is the results:
http://www.msnbc.msn.com/id/16390197/

This is from page 2 of the article:

Though the probe exonerated current management, it did raise “serious concerns” with the stock-options accounting actions of two former officers.

Apple did not identify those officers. Speculation and media reports citing unnamed sources familiar with the matter, however, have pointed to former Chief Financial Officer Fred Anderson and former general counsel Nancy Heinen.

Anderson retired as Apple’s CFO in 2004 yet remained a board member until he resigned in October after the internal inquiry. Heinen left Apple for unknown reasons in May, before Apple initiated its stock options probe.