Recommendation Brief for an Internal Accountant The current company system is out of control and steps need to be taken to regain system control. Internal control is vital to improve an organization’s operation efficiency and effectiveness, financial reporting reliability, and law and regulation compliance (COSO, 1992). To assist in achieving this internal control management can hire an internal accountant to conduct internal audits. An internal audit is a process that offers a systematic approach to evaluate and improve a company’s risk management, controls, and processes. “The services provided by internal auditors include (1) financial audits of financial reports and accounting control systems, (2) compliance audits that ensure conformity with company polices, plans, and procedures and with laws and regulations, (3) operational audits that evaluate the economy and efficiency of businessprocess, (4) audits of effectiveness in achieving program results in comparison to established objective and goals” (IIA Standards 2110 and 2210).