Assertion: independence | /r/HasProperty | one of those ideas
Facets:
value: according to rainer lenz
type: OTHER
Source sentences:
text: According to Rainer Lenz, Head of Corporate Audit at Villeroy & Boch, independence in internal audit is perhaps one of those ideas that works better in theory than in practice; it poses a challenge in its expectation of the internal auditor to be both