If I look back over a number of audits, we've probably identified some issues in both cases. But when you are dealing with multiple organizations with different heads at the top who have their own priorities, we have found overall that in those situations it is particularly important to establish very clear roles, responsibilities, and priorities so that all of those organizations are on the same page. If there are multiple people with responsibility—and again it doesn't really matter how far apart those organizations are—the particular issue at hand may not be the same priority for all of them, which makes it very important to ensure that the roles and responsibilities and priorities are well established.
On May 28th, 2015. See this statement in context.