Question: Internal controls can NEVER be regarded as completely effective. Even if systems personnel could design an ideal system, its effectiveness depends on the: A) competency

Internal controls can NEVER be regarded as completely effective. Even if systems personnel could design an ideal system, its effectiveness depends on the: A) competency and dependability of the people using it. B) adequacy of the computer system. C) proper implementation by management. D) ability of the internal audit staff to maintain it.

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