(6)Maintaining a transparent and effective organisational structure is also a key component of sound and prudent management. To ensure transparency and effectiveness of their organisational structure, external reviewers should have clear reporting lines, responsibilities, and communication channels that encourage accountability and decision-making. For the same reason, external reviewers should implement and properly document appropriate policies and procedures as regards their governance structures, internal controls, business continuity, information processing systems, recordkeeping, administration, and accounting.