Harvesting an abundance of oil and natural gas resources, the Middle East supplies nearly half of all exports to the global oil market. Middle Eastern countries Iran, Iraq, Kuwait, Qatar, Saudi Arabia and the United Arab Emirates are all members of the Organization of the Petroleum Exporting Countries (OPEC), which pumps roughly 40% of the world's oil, with Saudi Arabia leading the pack for the greatest amount of output. OPEC's crude oil production was 28.7 million barrels per day in the first half of 2009.
Financial audit includes examining the relevance and reliability of financial records and reporting activities. Different audits may include those completed for taxation, legal, disclosure, or compliance purposes. Audits may be done internally or externally by third parties that deliver an opinion on whether the financial records are in accordance with specified criteria.