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Which of the following is not a component of internal control systems?

A.  External audit

 

B. Risk assessment processes carried out by the client

 

C. The control environment

 

D. Monitoring controls

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Question added by Riaz Ahammed , Financial Accountant , UTC Climate Controls & Security
Date Posted: 2015/04/19
ايمن محمد عاطف محمد
by ايمن محمد عاطف محمد , Director of the control and regulation unit , ACOLID

B. Risk assessment processes carried out by the client

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