1.   And yet the effective auditor needs to understand management and to have a close working relationship with the managers.

2.   An external auditor will need to carry out detailed checking of records and procedures.

3.   And a new auditor needs to be found.

4.   Auditors need once again to serve investors, not the companies whose numbers they verify.

5.   Much of the information the auditors needed was simply not available from the IRS.

6.   The auditors also need to be insulated from interference by the police.

7.   Although internal auditors do not need an accounting background, the country nevertheless lacks enough personnel trained in this particular function.