Auditors working in office audit program normally restrict their audit to business expenses reviews. Ford believes in hiring independent auditors to audit government spending. CRA has a large number of auditors working on audit files. The top management prepares a written valuation based on the internal audit. The tool enables repositories to develop and maintain documentation required for an audit. An IT audit is different from a financial statement audit. VFS Global claims to annually renew its ISO 27001 audit and certification. He was also chairman of the Audit Committee. Lawmakers were skeptical and wanted the Board of Audit and Inspection to intervene. The investors demanded a "reeckeninge," a proper financial audit. Penetration tests are a component of a full security audit. The main instrument for safety is the IATA Operational Safety Audit (IOSA). KPMG Audit (accountants) and Meijburg & Co (tax consultants). He or she is the head of Indian Audit and Accounts Department. The firm resigned from the Kelon account after completing the 2004 audit.