According to the text , judge the following item. Without ch...

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S. Ramamoorti. Internal auditing: history, evolution, and prospects. p. 3. Internet: https://na.theiia.org (adapted).

According to the text , judge the following item.

Without changing the meaning of the text, the fragment “explains the basic rationale for instituting controls rather straightforwardly” (l.16-17) could be correctly replaced with explains a common-sense approach to retain control instead of simply handing it over.
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