Only one-third, or 33%, of audit executives surveyed by PricewaterhouseCoopers feel that the risks of a merger and acquisition are well managed. However, half of non-audit executives polled said they were confident in their company's M&A audit functions. Mergers, acquisitions and joint ventures were among the top areas that respondents felt did not receive enough attention from an internal audit. Other areas included talent and labor, competition, new product introductions and commercial market shifts.

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