The Colleges are facing issues of survival after the government further cut their funding. Two colleges have decided to merge to safeguard their provision and safeguard their staff jobs.

List the major stakeholders that will be effected by the college’s decision to merge. Briefly describe their involvement with the college.

For TWO of the stakeholders from section a), discuss the advantages and disadvantages of the merger from each of their perspectives.

Discuss the role of inter audit in the assurance process throughout the merger process.