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in its first report the committee of independent experts stated that internal control and internal audit were entirely separate- even conflicting- activities, which do not belong in the same department.
in seinem ersten bericht erklärte der ausschuss unabhängiger sachverständiger, dass interne kontrolle und interne auditfunktion völlig verschiedene- sogar einander widersprechende- tätigkeiten sind, die nicht in die gleiche abteilung gehören.