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Each of the Following Is a Monitoring Procedure from the COSO

Question 9

Multiple Choice

Each of the following is a monitoring procedure from the COSO monitoring guidance except:


A) periodic evaluation and testing of controls by the internal auditors.
B) supervisory reconciliations and other reviews of controls.
C) analysis of and follow up on metrics that might identify control failures.
D) cumulative access and authority of a super-user.

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