Consider Dell Computer Corporation, which markets its products directly from the manufacturing facilities to customers through purchases on the Internet or via telephone.

a. Discuss the macroenvironmental forces (PEST factors) that may have an affect on Dell and its ability to meet its business objectives.

b. As Dell's auditor, how would you adjust your audit based on developments in any of these factors? Specifically, how would you link these PEST factors to internal processes of Dell? What are the audit implications relating to expectations developed, viability assessments, and audit risks?