This conclusion followed hard on the heels of an external inquiry and reports from the Mental Health Act Commissioners, both of which were positive about the new unit that had replaced Garlands Hospital where the abuse took place.

BBC: NHS inspectorate shows its teeth

The external auditor uses inquiry and actual testing of transactions to develop a formal opinion on the financial statements.

FORBES: Crisis? What Crisis? Don't Blame The Accounting

The focus of the public inquiry was on why regulators and external bodies failed to spot there was a problem.

BBC: Stafford hospital inquiry report to be published

That inquiry was a research effort combining external academic rigor with professional military expertise to create the first comprehensive assessment of civilian protection.

FORBES: Army Publishes New "Manual" on Preventing Harm to Civilians

In October the BBC said it would be carrying out an inquiry which would be headed by an "external professional".

BBC: Russell Joslin death: Lesley Granger heads BBC inquiry