How values were assigned to trades for internal profit and loss reporting and external financial reporting purposes.

FORBES: No Accounting For Auditor PwC At Levin's Whale Hearing

Effectiveness of controls over models and spreadsheets that produce documentation for journal entries that can materially affect external financial reporting.

FORBES: No Accounting For Auditor PwC At Levin's Whale Hearing

Moreover, is the act of reporting an exercise in external communication or more of an introspective activity to improve processes and strategies?

FORBES: PwC Canada's Third Annual CSR Report: Staying on Course