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Which of the following is NOT a disadvantage of a company outsourcing its internal audit function? Pressure on the independence of the outsourced function if

Which of the following is NOT a disadvantage of a company outsourcing its internal audit function?

Pressure on the independence of the outsourced function if management threaten not to renew the contract.

Risk of staff turnover is passed to the outsourcing firm.

The outsourcing company may lack an understanding of the companys culture.

Outsourcing fees may be expensive.

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