Compliance to rules and regulations, as well as sufficient internal controls. If you, say, make up bank accounts and fake the account statements an auditor, say

Compliance to rules and regulations, as well as sufficient internal controls. If you, say, make up bank accounts and fake the account statements an auditor, say, EY, might just acceot those at face value. Until your company, say Wirecard, is forced by external pressire from short sellers and the FT, to conduct another audit from another auditor and everything falls appart.