Audit Process? Here’s One Audit Shop’s Winning Strategy,” by Applegate and Will, Internal Auditor, December 1999, at the following link :http://www.coso.org/audit_shop.htm. Contrast the two strategies taken by The Boeing Company and The Schwan Food Company in incorporating the COSO recommendations into their respective audit processes. What can the new IAD at The Schwan Food Company learn from the COSO-based internal audit function at The Boeing Company?