A. Validate the accuracy of content of the independent external review report by recommending an audit and assess if the findings of both the independent review and audit are similar.

B. Review the independent external review report to determine the extent to which reliance can be placed on it and identify matters requiring further review by internal audit.

C. Rely upon the independent external review report as the base to formulate conclusions of the current onsite visit by internal audit.

D. Advise the group board that the group should set aside the external review reports as the use of the third party independent reviewer was not authorized at group board level.