If officials of the audited organization do not have such a process, auditors may wish to establish their own process.
If a process does not exist, officials can establish their own process.
A process is not recommended.
The boss was kind and nice to me, while I was writing code.
A man is wearing clothing.
A boy learns to farm.
I never watch T News and I don't enjoy it.
Two young woman sit on the floor.
Erich von Daniken's book "Chariots of the Gods" inspired many Ancient Astronaut books.