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Is this correct? The existence of a good internal audit department A reduces control risk but nothing can effectively mitigate inherent risk B reduces control

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The existence of a good internal audit department A reduces control risk but nothing can effectively mitigate inherent risk B reduces control risk and mitigates the impact of inherent risk increases control risk, whilst simultaneously mitigating the impact of inherent risk D leaves control risk untouched but mitigates the impact of inherent risk

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