What part of the fraud triangle is most closely associated with the control activities component of internal

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What part of the fraud triangle is most closely associated with the control activities component of internal control? That is, if control activities are improved, which corner of the fraud triangle is most affected? Why?
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Financial Accounting

ISBN: 978-0132889711

1st Canadian Edition

Authors: Jeffrey Waybright, Liang Hsuan Chen, Rhonda Pyper

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