1. It is
important to understand a. why any
organization should have internal auditing.
2. What happens b. when your balance
sheet does not balance?
3. One of the most important lessons to learn a. if you want financial success is the difference between assets
and liabilities.
4. The lecturer explained to us c. how
banks do business and earn profits.
5. Current account transactions represent a common banking service c. which has not varied substantively
over hundreds of years of bank-and-client relations.
По-моему так.