=+EX 8-3 Internal controls objs. 2, 3 First Kenmore Bank provides loans to businesses in the community
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=+EX 8-3 Internal controls objs. 2, 3 First Kenmore Bank provides loans to businesses in the community through its Commercial Lending Department. Small loans (less than $100,000) may be approved by an individual loan officer, while larger loans (greater than $100,000) must be approved by a board of loan officers. Once a loan is approved, the funds are made available to the loan applicant under agreed-upon terms. The president of First Kenmore
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