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Independent internal reviews of performance or records are not involved when an independent person: reviews the accounts receivable subsidiary ledger. makes a surprise count of

Independent internal reviews of performance or records are not involved when an independent person:
reviews the accounts receivable subsidiary ledger.
makes a surprise count of the petty cash fund.
is responsible for making sales and recording the entries in the books.
reconciles the cash balance per books with the cash balance per the bank.
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