; and (2) the financial statements of the Corporation. (e) Review and report by the Government Accountability Office The Comptroller General may review an audit conducted under subsection (a) and the report to the appropriate congressional committees required by subsection (d) in the manner and at such times as the Comptroller General considers necessary. (f) Alternative audits by Government Accountability Office Instead of an audit conducted under subsection (a) by a certified public accountant, the Comptroller General shall, if the Comptroller General considers it necessary or upon the request of Congress, audit the financial statements of the Corporation in the manner provided under subsection (a). (g) Availability of information All books, accounts, financial records, reports, files, workpapers, and property belonging to or in use by the Corporation or the accountant who conducts an audit under subsection (a) that are necessary for purposes of conducing the audit, shall be made available to the Comptroller General and such employees as the Comptroller General considers appropriate. 406. Engagement with investors (a) In general The Corporation shall, in cooperation with the Administrator of the United States Agency for International Development— (1) develop a strategic relationship with private sector entities focused at the nexus of business opportunities and development priorities; (2) engage such entities and reduce business risks primarily through direct transaction support and facilitating investment partnerships; (3) develop and support tools, approaches, and intermediaries that can mobilize private finance at scale in the developing world; (4) pursue projects of all sizes, especially those that are small but designed for work in the most underdeveloped areas, including countries with chronic suffering as a result of extreme poverty, fragile institutions, or a history of violence