Without changing the meaning of the text, the fragment “explains the basic rationale for instituting controls rather straightforwardly” (l.16-17) could be correctly replaced with explains a common-sense approach to retain control instead of simply handing it over. 
If the expression “for all the” (l.6) were replaced by despite the, the text would still be correct and the meaning of the sentence would be maintained, something that would not occur if it were replaced by if there is. 
In line 8, “bean-counters” is a derogatory expression used to describe second-class accountants who deal specifically with agribusiness. 
In “to me that’s not an audit, that’s a joint venture” (l.5), the word “that” refers to the situation mentioned before, that is, the same auditing firm being responsible for a client for too long a period of time. 
The expression “magic bullet” (l.23) could be correctly replaced by cure-all, wonder drug or perfect solution, without any change in its meaning. 
Based on the text, judge the following item.
In the text, the verb form “retrieve” (l.8) is synonymous with apply.
In “Even if the government has made... exporter by 2020.” (5º§) EVEN IF means 
The Word “seamless” in “collaborative seamless eGovernment services” (l.8) can be correctly replaced by 
The pronoun “which” in “which promotes interoperability” (l.13 and 14) refers to 
The expression “regardless of” in “regardless of their country of origin” (l.12) can be correctly replaced by 