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Abstract classes can produce instances.
Internal Auditors
Professionals who conduct audits within an organization to review its operations, processes, and financial practices for efficiency, effectiveness, and compliance.
Internal Controls
Internal controls are processes and procedures implemented by a company to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud.
Independent Accounting Firms
External organizations specializing in auditing, tax, and advisory services to ensure financial statements' accuracy and compliance with regulatory standards.
Collusion
An agreement between two or more parties, often secretly, to limit open competition by deceiving, misleading, or defrauding others of their legal rights.
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Q99: The _ is generated by the department