The Audit Committee of a small manufacturing company that sells its products globally has directed internal audit to perform specific annual reviews to monitor manual journal entries, with a particular focus on potential management override activities. Internal audit$$s review includes basic information such as the number, dollar amount, preparer, business unit and timing relative to month$-$ and quarter$-$end.

Required:

a$.$ What specific issues should the internal auditor be concerned about with respect to individual entries?

b$.$ Could the external auditor rely on the internal audit$$s work related to manual journal entries to reduce control risk?