All personnel need to possess and maintain a level of competence that allows them to accomplish their assigned duties, as well as understand the importance of developing and implementing good internal control.
It is imperative that personnel possess and maintain an level of competence that allows them to accomplish their assigned duties.
It is acceptable for personnel to be completely incompetent.
Man playing a guitar
A group of men are drinking.
The action figures were on the small side.
The Egyptians left clear instructions for why they did what they did.
This is unlike any lawyer I've ever known.
A group of lab technicians working on a project while teaching a new tech how to do the procedures that they are demonstrating in the lab.