Refer to the Auditing in Practice feature, Controls to Address Fraud Risk. When assessing control design effectiveness,

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Refer to the Auditing in Practice feature, “Controls to Address Fraud Risk.” When assessing control design effectiveness, what types of controls would an auditor expect a client to have in place to address fraud risk? Why are these controls important?

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Auditing a risk based approach to conducting a quality audit

ISBN: 978-1133939153

9th edition

Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg

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