The Business First box on page 14 described the role of accountants in the Marmon Group , a collection of operating companies that manufacture such diverse products as copper tubing, water purification products, railroad tank cars, and store fixtures, and provide services such as credit information for banks. Others have described accountants as “internal consultants.” Using the information in the Business First box, discuss how accountants at Marmon can act as internal consultants. What kind of background and knowledge would an accountant require to be an effective internal consultant?