The main aim of the external audit is to review your business' environmental policy, environmental management programme, operational controls and audit cycle.

In recent months, a majority of the commissioners, including the chairman, Christopher Cox, have expressed reservations about the proposal to exempt smaller public companies from the requirement of reviewing internal controls.

Instead of concentrating on individual fiscal transactions, GAO began reviewing financial management and internal controls at government agencies.

As part of the agreement, the firm will also hire independent consultants to review internal controls in its clearing and mutual fund areas.

Lawmakers will review possible tighter controls on risky Alpine sports after criticism that basic safety rules were ignored in an incident that left eight students trapped in a flooded cave for three days before they were rescued on Saturday.

As part of the settlement, the S.E.C. said, Warnaco was required to hire an independent consultant to review financial controls and reporting.

Instead of scrutinizing every government fiscal transaction, GAO began to review financial controls and management in federal agencies.

He said the school had also hired the accounting firm of Ernst & Young "to help us review our operational and fiscal controls and advise us on steps to strengthen them."

Use of external specialists or professionals to review and assess internal controls.

WITH California experiencing rolling blackouts and other parts of the country, including New York, worried about shortages this summer, it seems sound enough to review environmental controls.