Bentonville, Ark., In a complaint against the retailer filed with the Department of Labor, former Wal-Mart executive Jared Bowen is described as a whistle-blower who was fired unfairly by a corrupt organization. Wal-Mart fired back today, claiming that Bowen’s whistle-blowing “was a calculated attempt to divert suspicion from himself at a time that he feared company investigators were about to uncover the widespread fraud in his department.” The retailer said Bowen was involved in an extensive scheme to misappropriate corporate assets for the personal benefit of Tom Coughlin, then executive VP and Vice Chairman of Wal-Mart Stores. A whistle-blower who wasn’t involved in the fraud acted promptly to report a suspicious gift card transaction “Her report has been applauded, and she remains to this day a valued associate of the company,” Wal-Mart said today. Bowen is a former hourly associate who rose to the post of VP of operations in the company’s Bentonville headquarters. He received a Sam Walton Award of Excellence in 2003.