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Senior Auditor - Paper - 1 :: Discussion
| 30. | The degree of effectiveness of an internal control system depends on: | |
| A. | The design of the internal control system and the implementation of the controls | |
| B. | The design of the internal controls and the implementation of the control system | |
| C. | The implementation of the controls and the correctness of the accounting records | |
| D. | The design of the internal control system and the correctness of the accounting records | |
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