Such restrictions could impair the effectiveness of the function. Scope of the function. The external auditor should ascertain the nature and depth of coverage of internal audit assignments. He should also ascertain whether management considers and acts upon internal audit recommendations.
In 1967, Nathaniel Wyeth invented the plastic soda bottle but it had certain defects as the bottle could explode when it was kept in the refrigerator. After that he found that for making soda bottles polyethylene-terephthalate worked. Technology.
Soda fountains as we know them today weren't widely used or known until the 1830's and 40's when John Matthews and John Lippencott began producing them in the United States. So that's basically WHEN carbonated beverages were invented...now let's have a chat about WHY! Carbonated mineral water (which I mentioned and deviated from earlier) has pretty much throughout all of written history been a staple health food.