His log is subject to review by an independent auditor until later this year.
Company financial statements, in America and elsewhere, must be approved by an independent auditor.
As part of the settlement, Discover agreed to change its telemarketing approach and employ an independent auditor.
The independent auditor is expected to issue quarterly reports, with the first to be delivered before Christmas.
Zynga, Facebook and Groupon all use an independent auditor that is simultaneously inventing the rules for social media accounting.
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Independent auditor Deloitte warned that a failure to secure new banking facilities "would cast doubt on its ability to continue".
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Habibie has stuck by his attorney-general, even as he promised that an independent auditor would be appointed to look into the allegations.
Mr Martin denied any impropriety and asked the independent auditor-general to investigate.
The prime minister also asked an independent auditor, Sir Thomas Legg, to go over past claims again, to ensure money had been paid out properly.
Such flexibility underscores why an independent auditor is critical for shareholders.
FORBES: How Zynga, Facebook and Groupon's Go-To Auditor Rewrites Accounting Rules
Bumi Resouces later appointed an independent auditor to investigate the allegations.
The company also must establish and maintain a comprehensive information security program, which will be assessed by an independent auditor every other year for 10 years.
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The independent external auditor is a licensed professional who works for a public accounting firm and performs an audit of the financial statements of a company, government, individual, or any other legal entity or organization.
The external auditor is independent of the company being audited.
The external auditor is hired by the independent Audit Committee of the Board of Directors on behalf of the shareholders to present an unbiased and independent evaluation of the fair presentation of financial information by management.
James A. Gross, professor of labor relations at Cornell University said using an outside auditor "frees the company of any independent supervision or assessment of what they are doing, " he said.
"That doesn't sound like somebody who's going to be independent, objective and skeptical, " says Martin Baumann, chief auditor at the PCAOB.
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