Subject: comment file no. s7-13-00 - testimony
Date:    09/22/2000 11:28 AM
     
     
Allowing a CPA firm to perform an internal audit function would impair the 
independence of the CPA firm and result in a questionable review of the 
F/S.
     
We need to keep in mind that the internal audit function is senior 
management's tool to appraise an organizations control environment.  How 
would a CPA firm be able to maintain independence if it is working for 
management?
     
This scenario would obviously be an impairment of objecvtivity and a point 
of concern to anyone relying on the audited F/S.
     
Valentina Gojcaj