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Which of the Following Are Specific Factors Evaluated Under the COSO

Question 28

Multiple Choice

Which of the following are specific factors evaluated under the COSO component "control activities?"


A) separation of transactions from the authorization of documents
B) proper authorization of transactions and activities
C) separation of IT duties from user departments
D) physical control over checks on performance and independent control over records
E) both A and B
F) both B and C
G) both A and D

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