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which one of the following aspects of segregation of duties is NOT regarded by auditors as a significant control for prevention of frauds and errors

which one of the following aspects of segregation of duties is NOT regarded by auditors as a significant control for prevention of frauds and errors ?

.

Custody of assets from accounting

b. Authorization of transactions from custody of related assets c. Operational responsibility from record-keeping responsibility

d. Physical controls over assets and related records

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