What procedure(s) may be used to (a) prevent unauthorized use of data files and (b) have adequate

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What procedure(s) may be used to

(a) prevent unauthorized use of data files and

(b) have adequate replacement capability for lost or damaged files?

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Modern Auditing

ISBN: 9780471542834

5th Edition

Authors: Walter Gerry Kell, William C. Boynton, Richard E. Ziegler

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