Is 'As with other types of internal controls, this is a cycle of activity, not an exercise with a defined beginning and end.' a logical precursor to the hypothesis 'The cycle never really started on purpose, it just happened and now it needs to keep going.'
As with other types of internal controls, this is a cycle of activity, not an exercise with a defined beginning and end.###The cycle never really started on purpose, it just happened and now it needs to keep going.