Which of the following is not an implication of interorganizational information systems and virtual organizations for the

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Which of the following is not an implication of interorganizational information systems and virtual organizations for the conduct of audit work?

a. Processing controls become more important than boundary controls

b. Greater reliance must be placed on the work of other auditors

c. Control and audit standards become more important

d. The inherent risk associated with the audit increases

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