CGOV.16:11 - SoTA-Echoing
The UK private-company model articles make participation, quorum and conflict conditions distinguishable from counting. They provide a concrete institutional anchor; the examples use their own supplied rules.
The IIA Three Lines statement distinguishes interacting governance, management and assurance contributions. This helps avoid treating their organizational arrangement as one Method vertical. The constituent/encompassing analysis here is a conceptual synthesis through B.1.5.EW, not a claim that the IIA statement prescribes this method.