An experienced auditor knows the procedures associated with assessing fraud or other inherent risks. In today's scandal-ridden financial environment, an auditor's ability to spot the trappings of potential hidden problems in an audited entity's internal control system is essential.

Discuss and contrast the issues surrounding the implementation of a comprehensive internal control structure in a large corporation and in a small family-owned business with only six employees. Your discussion needs to consider the limitations of systems in both a large company and a small company and the constraints of cost-benefit.