Evaluate the following activities and functions and align them with the accounting specializations below, providing a detailed rationale for the alignment.

-Audit activities focusing on efficiency.

-Specialists in physical evidence indicating fraud.

-Independence from the organization receiving the service is required.

-May be involved with accomplishing a company's SOX requirements.

-May be involved with assessing whether ICFR operates effectively.

-Service is based on inquiry and analytical procedures.

-Findings from activities are expected to be used as evidence in court.

-Uses procedures such as inquiry, document inspection, and reperformance.

Accounting specializations:

-An accountant working for a public accounting rm performing audits and quarterly reviews of public companies.

-An accountant working for a public accounting rm providing audits and reviews of nonpublic companies.

-An accountant working for the GAO.

-An internal auditor working for a public company.

-A forensic accountant.