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management accounting has been described as the eyes and ears of management

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Why is internal auditing called the eyes and ears of management?

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Are The ears are lateral to the eyes?

The eyes are medial to the ears. The ears are further to the sides of the body than the eyes.


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Cost accounting is a subset of management accounting, although the two are used interchangeably.


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Management accounting gathered data or information from cost accounting and financial accounting. After that, it analyzes and interprets the data to prepare reports and provide necessary information to the management.


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Are the eyes lateral to the eyes?

The ears are lateral to the eyes; they're further to the sides. The ears are also normally slightly inferior to the eyes.