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This will mean ensuring that government frameworks for performance measurement , regulation and audit are fit for the purpose and do not squeeze out local initiative . Then , we need audit committees to exercise the power the SEC has given them . A gap analysis ( or a preassessment audit ) performed by NSF-ISR or a consultant could be the first step for them . He provides independent expert advice to boards of directors and audit committees on matters relating to off balance sheet entities . The office manager named in the audit workpapers submitted a declaration that she never made the statement .