Detective controls do not include: (a) Management level reviews. (b) Performance indicators. (c) Account coding. (d) Reconciliations.

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Detective controls do not include: 

(a) Management level reviews. 

(b) Performance indicators. 

(c) Account coding. 

(d) Reconciliations.

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Related Book For  answer-question

Auditing A Practical Approach

ISBN: 978-1118849415

2nd Canadian edition

Authors: Fiona Campbell, Robyn Moroney, Jane Hamilton, Valerie Warren

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