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Which of the following audit techniques ordinarily would provide an auditor with the least assurance about the operating effectiveness of an internal control activity? a.

Which of the following audit techniques ordinarily would provide an auditor with the least assurance about the operating effectiveness of an internal control activity?

a. Inquiry of client personnel.

b. Inspection of documents and reports.

c. Observation of client personnel.

d. Preparation of system flowcharts.

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