Existing audit process of FIFA

The FIFA scandal in May 2015 involved the collusion between FIFA executives, sports marketing executives and officials of continental football bodies. It happened when Swiss authorities raided a hotel in Zurich and several FIFA executives were arrested. The U.S. Department of Justice (DOJ) has cited more than 40 defendants in the FIFA scandal. Some charges involved bids for World Cups and for marketing and broadcast deals that amounted to nearly $150 million. Future World Cups are now in question — the scandal has caused the bidding process for the 2026 World Cup to be suspended. Proposed changes have been made, but only time will tell in an organization that has historically dealt with bribery and corruption.

(Source: https://acfeinsights.squarespace.com/acfe-insights/2017/1/18/10-infamous-fraud-cases-of-the-21st-century)

Explain any THREE changes that could have been brought about in the existing audit process of FIFA that would have prevented this corruption in the organization.