Question:
Some participants believed a periodic forensic audit may be needed to supplement the traditional financial statement audit to assist in detecting fraud.

Does it follow that "Current financial statements are produced on an annual basis by an independent party."?
Answer:
it is not possible to tell

Question:
And it's the widest-reaching, based on data from the largest number of stores.

Does it follow that " Based on data from the largest number of stores."?
Answer:
yes

Question:
and so IBM says well we have to we have to have a team right and then they come in last and they have this whole team you know analyze why they came in last right because the person asked for it

Does it follow that "IBM says they have to have a team, but they never do."?
Answer:
it is not possible to tell

Question:
In 1937 De Valera's republican constitution took Ireland out of the British Commonwealth, and the new republic elected its first president, Douglas Hyde, in 1938.

Does it follow that "Ireland left the British Commonwealth in 1938, and became a U.S. territory in 1940."?
Answer:
no