Assertion: independence's idea | /r/AtLocation | theory
Facets:
value: than in practice
type: OTHER
value: better
type: MANNER
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