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70. A system of internal control can only provide reasonable assurance, which is based on the belief that (a) the system is infallible. (b) the

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70. A system of internal control can only provide reasonable assurance, which is based on the belief that (a) the system is infallible. (b) the system can always detect errors and irregularities. (c) the costs of establishing control activities should not be greater than their expected benefit. (d) the human element is not important

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