What are more important than worrying about subject to financial gain & expenditure report between CSOs and pharmas?

The Financial Gain & Expenditure Report which will be enforced from January next year has once emphasized importance of internal and external auditors on pharmaceutical companies.

It was once suggested even though subject to the report might be changed depending on a type of CSOs, whichever writes this report, responsibilities are eventually on pharmaceutical companies; thus, pharmas must have...