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The asset requiring the highest level of internal control is:
Third-Country Nationals
Employees who are working in a country that is neither their home country nor the country of the company they are working for.
Multinational Companies
Corporations that own or control production or service facilities outside the country in which they are based, operating in several countries around the world.
Expatriates
Individuals residing and working in a country other than their native country, usually for professional or employment reasons.
Host-Country Nationals
Employees who are citizens of the country in which a multinational company operates, but the company itself is based in another country.
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