No. I never said that the processes within each department weren't being followed. I want to make it clear that, generally speaking, the accounting and financial processes and controls of each department work. That said, when a situation of this magnitude occurs and the lessons learned apply to us as well, we have a duty, regardless of the organization in question, to put the necessary measures in place. If I worked for a department where there were no directives like the one I just issued, I would still have followed the process to avoid this kind of situation.
Obviously, as I said, sometimes the controls aren't applied. The important thing is to have processes such as internal audits to ensure that these situations occur as little as possible and to remedy the deficiencies raised.