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In relation to your evaluation of controls addressing the payroll expense, you note that the human resources department notifies the payroll department of any promotions

In relation to your evaluation of controls addressing the payroll expense, you note that thehuman resources department notifies the payroll department of any promotions and their effective dates. What is thekey assertionaddressed by this control?
a.Occurrence
b.Accuracy
c.Presentation
d.Completeness

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