An adiabatic process is a concept in thermodynamics that refers to a process in which there is no transfer of heat or matter between a system and its surroundings.

This means that any change in the internal energy of the system must be due to work done on or by the system. An internal control system is an example of an adiabatic process. Accountability is the purpose of an internal control system in business.

Accountability is by definition an adiabatic process!

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