That opinion shall establish whether the control systems put in place function properly and are cost-effective, and whether the underlying transactions are legal and regular.
Suífear leis an tuairim sin an bhfeidhmíonn, mar is ceart, na córais rialaithe a cuireadh ar bun, an bhfuil siad costéifeachtach agus an bhfuil na bun-idirbhearta dlíthiúil agus rialta.