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.