It is often useful to separate commercial and noncommercial public entities, integrating noncommercial activities into the budget. This allows enterprises that are able to finance themselves to be monitored differently from those that continue to depend on budgetary transfers.
It may be necessary temporarily to bring in foreign firms for initial rounds of audit and for local staff training, since public audit institutions and the domestic audit profession are often too weak to carry out radical reform of state-owned enterprise audit procedures.