Question: What evidence might the auditor gather to evaluate whether or not a company has made a commitment to appropriate levels of financial competencies? For example,

What evidence might the auditor gather to evaluate whether or not a company has made a commitment to appropriate levels of financial competencies? For example, Milicron, Inc. indicated it had a deficiency related to financial competencies. How would the auditor assess whether the company's accountants and others in the process were competent.

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