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Which of the following is not an element of internalcontrol? A. safeguarding assets and records B. authorizing transactions C. assessingcost/benefit relationship D. procedures to ensure

Which of the following is not an element of internalcontrol?

A.

safeguarding assets and records

B.

authorizing transactions

C.

assessingcost/benefit relationship

D.

procedures to ensure adherence to company policy

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