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A Security Guard at a Wal-Mart Costs About $28,000 a Year

Question 26

Multiple Choice

A security guard at a Wal-Mart costs about $28,000 a year. On average, each guard prevents about $50,000 of theft. Which of the following internal control concepts does this illustrate?


A) Proper authorization
B) Competent, reliable, and ethical personnel
C) Separation of duties
D) Cost/benefit relationship

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