Refer to Exhibit 9.5 (pg. 325). For each pair of factors, describe why you believe the factor in the right column provides a higher level of assurance.

That is, why do these factors indicate a stronger control?

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EXHIBIT 9.5 Level of Assurance Provided by Internal Controls The degree of assurance, the quality, and the effectiveness of internal controls may be based on several factors: Less Assurance Manual control Control is performed by a junior, inexperienced person Detective control Single control Control checks some items (sampling) Control takes place after the event occurs Greater Assurance Automated control Control is performed by an experienced manager Preventive control Multiple, overlapping controls Control checks all items Control takes place as the event occurs