The Department of External Audits was the foreign intelligence service of the Ferengi Alliance.
In 2385 Thirishar ch'Thane used the Department to smuggle a message for Doctor Julian Bashir to Quark on Deep Space 9. The message subsequently convinced Dr. Bashir to risk his career, future, and very life to help the Andorians find a resolution to their reproductive crisis. (ST - The Fall novel: A Ceremony of Losses)