However, they said that such measurements would be difficult because it is costly to do the research and recordkeeping necessary to develop information on (1) the full cost of controls--both the initial cost and operational inefficiencies associated with the controls--and (2) the full cost of incidents or problems resulting from inadequate controls.
Record keeping expenses alone will account for 80% of the costs.  
mnli hypothesis: Record keeping expenses alone will account for 80% of the costs.   premise: However, they said that such measurements would be difficult because it is costly to do the research and recordkeeping necessary to develop information on (1) the full cost of controls--both the initial cost and operational inefficiencies associated with the controls--and (2) the full cost of incidents or problems resulting from inadequate controls.