According to the text , judge the following item. Without ch...

S. Ramamoorti. Internal auditing: history, evolution, and prospects. p. 3. Internet: https://na.theiia.org (adapted).
Without changing the meaning of the text, the fragment “explains the basic rationale for instituting controls rather straightforwardly” (l.16-17) could be correctly replaced with explains a common-sense approach to retain control instead of simply handing it over.