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Which of following is NOT one of the seven COSO attributes of the control environment? integrity & ethical values organizational structure Human resources policies and

Which of following is NOT one of the seven COSO attributes of the control environment? integrity & ethical values organizational structure Human resources policies and procedures involvement of internal audit department in establishing controls commitment to competence
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Which of following is NOT one of the seven COSO attributes of the control environment? integrity \\& ethical values organizational structure Human resources policies and procedures involvement of internal audit department in establishing controls commitment to competence

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