2  According to UNCTAD data, the world stock of outward FDI increased from USD 564 billion in 1980 to USD 1763 billion in 1990. 3  See The End of History and the Last Man, book by F. Fukuyama (1992).
Examiners will verify whether the organization has established and implemented an effective system of internal controls, including appropriate reporting lines and separation of duties, as well as positive and negative incentives. An essential part of the internal control framework is periodic testing to determine how well the framework is operating, so that any required remedial actions can be taken.