Such as segregation of duties in the Division which makes checking balance between. There is an internal audit reports to the Audit Committee and has a clear reporting line, etc.
Such as separation of duties in critical applications. This results in a check and balance each other. An internal audit function that reports directly to the Audit Committee. And reporting lines are clear.
Such discrimination functions work that matters. This causes the check and balance between. The internal audit that match up the audit committee And line clear reports, etc.