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CGOV.10:12 - Relations

CGOV.7 supports the needed independent contribution; CGOV.9 supplies the control arrangement and its operating information for a relevant examination. CGOV.11 uses the conclusion in a corporate decision, and CGOV.13 retains the required response and follow-up.

B.3 supports claim-specific assurance reasoning and C.11.DUA the choice of further inquiry. SYSE.4 addresses engineering claims and their challenges; use its result when the corporate matter depends on that engineering conclusion. It does not supply the corporate audit engagement.