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16) The Sarbanes-Oxley Act requires independent auditors to

A) document business processes.

B) understand and document client's system of internal controls.

C) establish effective internal controls.

D) prepare all types of system documentation.

E) understand a clients system of internal controls.

17) In a data flow diagram of the customer payment process, "A/R" will appear above or in

A) a square.

B) a circle.

C) two horizontal lines.

D) none of the above.