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Risk Assessment 6. Has the preschool stated objectives clearly enough to identify risks and assess them? 7. Have risks to these objectives been identified? 8.

Risk Assessment 6. Has the preschool stated objectives clearly enough to identify risks and assess them? 7. Have risks to these objectives been identified? 8. Has the preschool considered fraud risk? 9. Has the preschool identified changes that could impact its system of internal contro

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