1.   Beginning management accountants often start as cost accountants, Junior internal auditors, or as trainees for other accounting positions.

2.   External and internal auditing Internal auditors are appointed by the directors.

3.   However, because the ultimate responsibility is given to the external auditor, the role of the internal auditor is not emphasized.

4.   Many accountants and auditors were unlicensed management accountants, internal auditors, or government accountants and auditors.

5.   Similarly, management will increasingly need internal auditors to develop new ways to discover and eliminate waste and fraud.

6.   The changing role of public accountants, management accountants, and internal auditors also will spur job growth.

7.   The chief internal auditor must be assisted by sufficient staff of the right quality and quantity.

8.   The first, obvious area was in the redistribution of workload between internal auditors and what would be the external assessors.

9.   The Guidance concentrates on the organizational status of internal audit and the objectivity of internal auditors in achieving the requisite independence.

10.   There is a large degree of mobility among public accountants, management accountants, and internal auditors.