The Linkin "Explain the WHY" Principle offers a structured process to work with GRC. Implementing the Linkin Principle creates transparency in work processes, and ensures a better and more effective compliance with rules, regulations and "best practices", thereby minimising the overall risk. The Linkin Principle focuses on explaining the WHY to employees, who will work according to specific processes and perform controls accordingly. The concept works by linking strategies, processes and controls together with rules, regulations and "best practices" from external or internal parties. The concept explains why employees need to work in accordance with the rules, regulations and "best practices", and also how their work interfaces within the company's overall strategy. The core benefit of using this concept is that the company maintains control, enabling it to obtain a continuous true and dynamic picture of its ingoing situation - as opposed to a snapshot provided at a particular time by annual internal and/or external audits. New rules, regulations and "best practices" will be implemented faster and more efficiently when everything is connected.