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    Auditing Study Set 3
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    Exam 7: Understanding and Testing the Clients System of Internal Controls
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    Which of the Following Is an Element of the Control
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Which of the Following Is an Element of the Control

Question 40

Question 40

Multiple Choice

Which of the following is an element of the control environment?


A) participation by those charged with governance
B) commitment to competence
C) segregation of duties
D) both a and b

Correct Answer:

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