Internal and external auditing and the related mechanics of monitoring on the accounting function.
Impact of restrictions and requirements on internal and external auditors
Maintaining independence for an internal auditor
Managements ability to influence internal and external auditing of internal controls.
Functionality and effectiveness of internal and external auditing and their influence on accounting quality.
The focus here is on the functions of internal and external auditors and how it relates to the quality, mechanics, and effectiveness of the accounting systems.
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