How could Mark have been trying to steal when the company's external auditor was aware of everything?

She is currently an external auditor for an accounting firm in Georgia.

Andersen served as both the internal and external auditor for Enron.

In addition, the law establishes standards for board members and external auditors.

You may choose to be assessed against health and safety management standards by either an internal or an external auditor.

The concluding section considers the relationship between the external and internal auditor.

It is also used by the external auditor to issue a formal opinion on the company's internal controls.

In the case of a company, external auditors are appointed by the members (shareholders).

This was not a natural relationship between an authority exercising public power and an external auditor.

Don't rely on self assessment - use internal or external auditors.