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An Internal Auditor Is Trying to Assess Control Risk and the Effectiveness

Question 82

Multiple Choice

An internal auditor is trying to assess control risk and the effectiveness of an organization's internal controls. Which of the following audit procedures would not provide assurance to the auditor on this matter?


A) Interviewing the organization's employees.
B) Observing the organization's operations.
C) Reading the board's minutes.
D) Inspecting manuals and documents.

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