Internal control should be recognized as an integral part of each system that management uses to regulate and guide its operations rather than as a separate system within an agency.
Internal control is part and parcel of the systems used by agencies' management.
Internal control should be considered as a separate part of the agency.
Asahi Simbun is Japan's biggest paper.
A lone man on a beach feeding some birds
Have you heard of that?
The people are protesting.
The British started dying as they continued eating bread.
Connor hated that she received any recognition.