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al$01$fe$07$t$.04\mathrm{.}040$

$1$ Question $19$ of $20$

Which of the following observations is true?

a$.$ The effectiveness of an ideal control system should be independent of the people enforcing it$.$

b$.$ No internal control structure can ever be completely effective, regardless of the care followed in its design and implementation.

c$.$ A control system by itself can provide assurance that fraud will be prevented.

d$.$ The types of control activities include reactive controls and proactive controls.