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Certain accounting and management techniques are least likely to assist internal auditors n appraising the efficiency with which the resources are being used by respective

Certain accounting and management techniques are least likely to assist internal auditors n appraising the efficiency with which the

resources are being used by respective profit centers. Which of the following is that technique?

.

Cost Variance Analysis.

.

Flexible Budgets

.

Activity

-

based management.

.

Joint cost allocations

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