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Topic : Re: Shall I put "implemented" on the end or in the middle of sentence? Which sentence is correct? a) While there is considerable attention given to business controls, we identified lack of audit - selfpublishingguru.com

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I would prefer the second one. The first one requires the reader to link the word "lack" to the word "implemented" over a span of six words. The second one require a link over a span of one word. In my mind, the key message here is the "lack of implementation." The rest of the words are qualifiers for that key message.

Stepping back just a bit, I would argue for some more direct language. For example:

The organization has given considerable attention to business controls. However, we noted the lack of an implemented audit trail related to security controls.


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