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What is the most likely scenario of why a firm may have a material weakness in internal control in a 302 investigation but an effective

What is the most likely scenario of why a firm may have a material weakness in internal control in a 302 investigation but an effective internal control evaluation in a 404a investigation?

What is the most likely scenario of why a firm may have a material weakness in internal control in a 404a investigation but an effective internal control evaluation in a 404b investigation?

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