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    Fraud Examination Study Set 3
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    Exam 2: Who Commits Fraud and Why
  5. Question
    Which of the Following Is NOT a Primary Control Procedure
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Which of the Following Is NOT a Primary Control Procedure

Question 8

Question 8

Multiple Choice

Which of the following is NOT a primary control procedure to minimize the occurrence of fraud?


A) Dual custody
B) System of authorizations
C) Internal audit department
D) Documents and records

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