21.   External auditors usually represent the shareholders, while the internal auditors are answerable to the management and responsible for everything in the companies from balance sheets to operations.

22.   One option includes use of external auditors.

23.   The bank fired an external auditor last year after a disagreement over its practices.

24.   Bankrupt energy group Enron said Thursday it had fired Arthur Andersen as its external auditor.

25.   Enron would immediately begin the selection process for a new external auditor, he said.

26.   Enron said Thursday it had fired Arthur Andersen as its external auditor.