CIMA Exam CIMAPRA19-E01-1 Topic 2 Question 82 Discussion

S is employed within the accounting function of a small company. Due to the size of the company, therearenotenoughresources for separate accounting functions so S is responsible for both management and financial accounting tasks. As the company issosmall there is no requirement for audit.Howeveritdoes make use of the services of an external certified accountant for statutory accounting and taxation services. According to Mintzberg, inwhich part of the organisation does the external accountant belong?