11 Organizational structure

11.5. Auditing body

An important structural element of an ABC is its team of auditors. The audits can be carried out ABC-hired auditors or on an outsourcing basis.

In the first case, an ABC must operate a full-scale audit department, with all its implications, which will be described in the audit system chapter.

In the latter case, the ABC must ensure only a proper interface in between the audited subjects (publishers), and auditors.

Nevertheless, once the audits start, an ABC must ensure a smooth operation of the service to all its members, including the administering of the audited titles, training the publishers, data transfer, handling, processing and publishing data, controlling the audits, finance, etc. This is quite an organizational challenge.

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