Assist auditors in identifying instances of errors and fraud in the financial statements. A) insufficient. The consent submitted will only be used for data processing originating from this website. not 19) Hanlon Corp. maintains a large internal audit staff that reports directly to the accounting C) yes no D) activities that deal with the ongoing assessment of the quality of internal control by B) the class of transaction is where most fraud schemes occur. Comparing account balances in the current period to one or more comparable periods, Comparing account balances to the companys budget and forecasts. D) assurance of elimination of business risk, D) assurance of elimination of business risk, 2) With which of management's assertions with respect to implementing internal controls is the B) no no B) consist of policies and procedures designed to provide reasonable assurance that the company Service Line External Audit Job Level Audit Senior Assistant Specific skill set required Good audit skills with team building and learning abilities Graduation B.Com Professional qualification CA or CPA (U.S.) The key job responsibilities includes the following. In this case, substantive procedures may include both the test of details and analytical procedures. Relatively little is said about analytical procedures as part of the auditor's risk assessment. Moreover, making decisions without adequate information often results in poor decisions. process one of the three primary objectives of effective internal control? However, they can also be helpful during fieldwork and other stages in the auditing process. Use the login button here, or the link in the top navigation, to log in to your Farin client portal. internal controls. not Analytical procedures can help make your audit less time-consuming and more effective at detecting errors and omissions. What are the types of Analytical Procedures? Sageworks is now Abrigo, giving you a single source for all your enterprise risk management needs. Farin is now Abrigo, giving you a single source for all your enterprise risk management needs. Auditors document analytical procedures in audit work papers. Source: SAS No. C) information related to the understanding of internal control. B) proper implementation by management. Trend analysis may include comparing ratios from one period to another or evaluate the relationship between data, both financial and non-financial, from one period to another. Analytical Procedures 1889 AU Section 329 Analytical Procedures (Supersedes section 318.) 10) The internal control framework used by most U.S. companies is the ________ framework. C) the design and operating effectiveness of the controls. In some cases, a discrepancy may warrant more in-depth testing. not transactions (e)Pay$200toadvertiseinalocalnewspaperinMay.TotalsCashBalance+$1,500_________________________Cash-BasisNetIncome+$1,500_________________________Accrual-BasisNetIncome$0_________________________, 1) Analytical procedures are so important that they are required during the, 2) A benefit obtained from using industry averages is that it provides a(n). Theyve been using analytics for decades to make audits more efficient and effective. competence has a direct impact upon the A) accountability Analytical Procedures. 8) Which of the following is not a weakness of using industry averages for auditing? Which of the following is true regarding those characteristics? A) authorization, execution, and payment. 18) An auditor should consider two key issues when obtaining an understanding of a client's 21) To obtain an understanding of an entity's control environment, an auditor should concentrate A) client's working trial balance. by a reviewing partner. D) chart of accounts, (d)Pay$600toworkers. KraftCPAs has offices in Nashville, Chattanooga, Columbia, and Lebanon. Similarly, auditors can use it to build expectations for specific amounts and check them against the actual figures. A) all public companies to issue reports on internal controls. B) account balances. It is also useful to note that analytical procedures are also used in many other non-audit and assurance engagements. none of the above. Your goal as an auditor is to render an opinion regarding the fairness of the financial statements. D) a significant deficiency. D) no yes. Harbourfront Technologies. A) a copy of the current and prior years' audit programs. 13) It is important for the CPA to consider the competence of the clients' personnel because their to the achievement of the entity's objectives, 8) Which of the following deals with ongoing or periodic assessment of the quality of internal 3) The permanent files included as part of audit documentation do not normally include 555 Great Circle Road stage of the audit Analytical procedures should be applied to some extent for the purposes re-ferred to in (a) . Material cost was budgeted for $5 per pound and the actual cost was $8 per pound. D) compliance with applicable laws and regulations. Analytical procedures have been part of the audit process for decades, but many auditors fail to understand their objectives or how these procedures should be properly applied for substantive testing, resulting in many audit deficiencies, some of which are serious. In addition, now that you understand the role analytical procedures play in an audit, you can anticipate audit inquiries, prepare explanations, and compile supporting documents before the start of audit fieldwork. if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[320,100],'accountinguide_com-medrectangle-3','ezslot_7',140,'0','0'])};__ez_fad_position('div-gpt-ad-accountinguide_com-medrectangle-3-0');If the auditors identify any irregular fluctuation or find that data relationship is inconsistent with their expectations or other information, they will investigate further on the discrepancy that exists. Investigate the most probable cause (s) of any discrepancies. AllsuppliesareusedbytheendofMay._______________(d)Pay$600toworkers. Analytical procedures are evaluations of financial information through analysis of plausible relationships among both financial and nonfinancial data, according to an AICPA statement on audit standards related to analytical procedures. \text{(d) Pay $\$ 600$ to workers. B) Employees who authorize transactions should not have custody of related assets. Write and/or review detailed audit programs to test the internal controls. balances. 17) The primary emphasis by auditors is on controls over B) should be considered as a substitute for the clients accounting records. are 18) To promote operational efficiency, the internal audit department would ideally report to B) the audit committee of the board of directors. A) the internal auditors can express an opinion on the fairness of the financial statements. To view the purposes they believe they have legitimate interest for, or to object to this data processing use the vendor list link below. Initiate transactions D) no yes. \text{(e) Pay $\$ 200$ to advertise in a local} & \text{ } & \text{ } & \text{ }\\ Enable auditor to obtain sufficient appropriate evidence 2. WHO provides specialized technical assistance to help recipients achieve compliance with international regulatory norms and standards, so that they can attain WHO prequalification (PQ) for priority products or services, or emergency use listing (EUL) for unlicensed products to be used in the context of a public health emergency, and/or they can supply quality-assured products required by . He enjoys sharing his knowledge about corporate finance, accounting, and investing. 13) When considering internal controls, Similarly, it looks at any differences and requires auditors to investigate them. expected to tie the amount recorded in the client's records to another source of information. C) trial balance indexed and cross-referenced In audit engagements, according to the AICPA statement AU Section 329, analytical procedures are used: To assist in planning the nature, timing and extent of other auditing procedures; As a substantive test to obtain audit evidence about particular assertions related to account balances or classes of transactions, and. by a reviewing partner. For differences above the threshold, the auditor will likely inquire about the reason. C) They can be helpful in identifying potential misstatements. In addition, global initiatives to harmonize regulation of in vitro diagnostics (IVDs) and other medical devices have resulted in changed regulatory requirements at national, regional, and global levels, which may be difficult to interpret.WHO provides specialized . As mentioned above, auditors use it to compare actual figures with previous periods or industry averages. reporting is Evaluating the relationship of one account balances to other account balances with the predictable pattern, Evaluating the relationship of account balances to non-financial data, To use as risk assessment procedures to obtain an understanding of the client and the risks that the client exposes to, To assess the risks of material misstatements that could occur on the financial statements at the planning stage of the audit, To form an overall conclusion whether the financial statements are consistent with auditors understanding of the client at the end of the audit. Role Summary -. C) a statement that management, the board of directors, and the external auditors are jointly An indication as to who performed the audit procedures and when they were performed. controls. Even if company personnel Analytical procedures are compulsory at two stages of the audit under ISA 520 namely the planning stage and the review stage. B) the frequency and effectiveness of the controls. The auditor should develop certain expectations regarding potential relationships for these tests to the financial statements as well as expected and unexpected relationships. Auditors need to perform analytical procedures at the end of the audit after obtaining sufficient appropriate audit evidence to form an overall conclusion whether the clients financial statements are reasonable and consistent with their understanding. Reinforce correct SAP security and GRC procedures with project teams and third party provider teams A) must be prepared by the auditor. 2) Two key concepts that underlie management's design and implementation of internal control A) risk assessment policy B) monitoring policy Analytical procedures are not required for audit planning. Efficiency ratio analysis One type of ratio analysis involves comparing line items on a financial statement to assess them for concerns such as liquidity, profitability and efficiency. Which types of Experienced auditors use analytical procedures in all stages of the audit. This requirement comes from ISA 315. A) The audits of internal control and the financial statements provide reasonable assurance as to Plan, communicate and coordinate key control (e.g., SOX) activities such as the quarterly related IT application control reporting. C) effectiveness of operations Join us on the journey to create a diverse and inclusive culture for our most valuable assets. D) all of the above. 1. Analytical procedures can also be applied during the actual audit engagement when the auditor is performing substantive tests of details to company financial statements, however, this is not required. Ratios are usually formed from two or more accounts or balances in the financial statements. 20) External financial statement auditors must obtain evidence regarding what attributes of an CONCEPT REVIEW: While analytical procedures are This problem has been solved! Copyright 2023. & \text{ } & \text{ } & \text{ }\\ Both of these are measures of economic activity. Financial statement auditors D) a sales price list for merchandise, B) a sales manager's authorization for a sales return. The IT Audit Supervisor will perform work and perform first-level reviews, when necessary, of the work of others, including any external and staff auditors, to ensure compliance with established standards. C) the design and operating effectiveness of the controls. But so-called analytics isnt a novel concept for auditors. ). transactions. The audit engagement file would likely exclude; A. designed to provide reasonable assurance that If the auditor has determined that there is an unusual relationship from the analytical procedure test, it might increase the likelihood that there are risks of material misstatements involved in the financial statements. Analytical procedures are required in the planning phase to assist in determining the nature, extent, and timing of audit procedures. Our people. However, ISA 520 Analytical Procedures elaborates on what it entails. Final analytical review (required by ISA 520) A) efficiency of operations This method involves studying the trends for previous periods and developing expectations based on them. D) management integrity and ethical values, 3) Which of the following factors may increase risks to an organization? tie in Provide a base for assessing the risks of material misstatements. Es gratis registrarse y presentar tus propuestas laborales. ACC Introd to Accounting DeanOxide2994 7) Substantive analytical procedures performed during the testing phase of the auditA) are required under generally accepted auditing standards. government? A) management may establish appropriate policies and procedures but not act on them. B) achievement of the objectives of internal control. people have see numerous times for their favorite books like this Chapter 8 Audit Planning Analytical Procedures Arens, but stop in the works in harmful downloads. A) classes of transactions. D) company personnel comply with applicable rules and regulations. Likewise, auditors use inquiry procedure for a wide range in the audit process. B) copies of articles of incorporation, bylaws and contracts. & \text{\_\_\_\_\_} & \text{\_\_\_\_\_} & \text{\_\_\_\_\_}\\ \text{(b) Provide $\$ 3,200$ of consulting services} & \text{ } & \text{ } & \text{ }\\ B) no no D. Analytical procedures are not required to be used as a substantive test. not C) management is responsible for understanding and testing internal control over financial PaymentisnotexpecteduntilJune. Impacton:CashBalanceCash-BasisNetIncomeAccrual-BasisNetIncome(a)Receive$1,500fromcustomerswho+$1,500+$1,500$0werebilledforservicesinApril. As an overall review of the financial information in the final review stage of the audit. they affect the financial statements. Rather than enjoying a fine PDF later than a cup of coffee in the afternoon, on the other hand they juggled in imitation of some harmful virus inside their computer. Substantive audit procedures are the techniques used by auditors to verify the accuracy. Finally, as a measure of the physical qualities of the location La Quinta chose the distance to the downtown core. not An analytical review is a review of an organization's financial statements to ensure they are accurate. $400isforworkin, Information Technology Project Management: Providing Measurable Organizational Value, John David Jackson, Patricia Meglich, Robert Mathis, Sean Valentine. 3) Audit documentation These relationships consider both financial and non-financial information. Auditing and Assurance Concepts and Applications (Darell Joe O. Asuncion, Mark Alyson B. Ngina, Raymund Francis A. Escala) The Law on Obligations and Contracts (Hector S. De Leon; Hector M. Jr De Leon) Unit Operations of Chemical Engineering (Warren L. McCabe; Julian C. Smith; Peter Harriott) Principios de Anatomia E Fisiologia (12a. firm in the case of a lawsuit by investors. Individuals in the Senior Internal Auditor role demonstrate the . Material misstatements typically require adjustments to the amount reported and may also necessitate additional audit procedures to determine the scope of the misstatement. B . Discover what life is like with an award-winning culture and a team that Makes BIG Things Happen. Audit documentation should be analytical procedures Inquiry Inquiry is the process of asking the clients for an explanation of the process or transactions related to financial statements. But selecting and documenting analytical procedures are subjective processes, so the area of analytical procedures is one that can cause frustration for accountants. B) a sales manager's authorization for a sales return D) Control procedures reasonably ensure that collusion among employees cannot occur. A) automatic reorder points for raw materials inventory Then answer the questions based on it. D) competency and dependability of the people using it. C) compliance with laws and regulations Translate PDF. B) summary of the risk assessment procedures performed. Analytical procedures definition August 23, 2022 What are Analytical Procedures? School Ateneo de Manila University; Course Title MANAGEMENT 8; Uploaded By CorporalCamel539. In this case, they may need to revise their risk assessment at the planning stage and re-evaluate the planned audit procedures. All Rights Reserved. Journal Entry for Direct Materials Variance. With experience across hundreds of CECL filers, our team takes the stress out of CECL transitions. The audits should use combination of procedures that are appropriate to the subject matter and audit objective and capture a range of data. Analytical procedures also encompass such investigation, as is necessary, of identified fluctuations or relationships that are inconsistent with other relevant information or that differ from expected values by a significant amount.. Analytical Procedures in Audit Process Auditors are required to perform analytical procedures at the planning stage of audit and at the completion stage of audit to perform an overall review of the financial statements before issuing the audit report. .04 Analytical procedures are used as a substantive test to obtain evidential matter about particular assertions related to account balances or classes of transactions. D) inefficient. A) auditors can ignore controls affecting internal management information. 7) Which of the following best describes the purpose of control activities? technologies Journal Entry for Direct Materials Variance In the current year, Mission Burrito budgeted 6,000 pounds of production and actually used 4,000 pounds. C) provide reasonable assurance that the audit was conducted in accordance with auditing. C) the policies and procedures that help ensure that necessary actions are taken to address risks A) Workpapers are prepared in sufficient detail so that they can be given to the client for future Help identify unusual elements in the financial statements or accounts. In an audit engagement, the auditor is required to perform more rigorous procedures before issuing a positive assurance. Primarily, the purpose of these procedures is to study plausible relationships between that information. 14) Of the following statements about internal controls, which one is least likely to be correct? Best-in-class solutions to manage the life of a loan and protect asset quality in the face of growing pressure on borrowers. 15) The Sarbanes-Oxley Act requires B) maintaining insurance for fire and theft 6) Sarbanes-Oxley requires management to issue an internal control report that includes two What is the adjusting entry for a physical inventory adjustment? Adjusting to the new lease accounting standard, Six tips to help you prepare for your next audit, Buying a business vehicle? A) to prevent fraudulent financial statements from being issued to the public. Accept client and perform initial audit planning 2. Analogy for Incorrect Acceptance and Incorrect Rejection. Who does the internal audit team report to? C) are designed to facilitate the review and supervision of the work performed by the audit team an adequate system of internal control, A) a statement that management is responsible for establishing and maintaining an adequate An independent auditor will probably A) management may establish appropriate policies and procedures but not act on them. D) competency and dependability of the people using it. We and our partners use cookies to Store and/or access information on a device. B) no likelihood that material misstatements will not be prevented or detected by internal A heavy SUV is a tax-smart option, R&D credit can have big impact for small businesses, Eight ways to insulate your construction company against rising costs, Prevent fraud at your company with a holistic approach, IRS raises standard mileage rate to 62.5 cents per mile, Medicare bad debt: Dont leave money on the table with your cost report, Form an independent expectation based on the company and its industry, Identify differences between expected and reported amounts, Brainstorm all possible causes for the discrepancy, Determine the most probable cause(s) for the discrepancy, Evaluate discrepancies to determine the nature and extent of any additional auditing procedures. Abrigo enables U.S. financial institutions to support their communities through technology that fights financial crime, grows loans and deposits, and optimizes risk. the financial statements. internal control structure and procedures for financial reporting, 7) When management is evaluating the design of internal control, management evaluates B) PCAOB 5) Authorizations can be either general or specific. could design an ideal system, its effectiveness depends on the Cut-off analysis The cut-off analysis includes pausing operations such as receiving and shipping of inventory while making a physical count to avoid mistakes. Auditors use analytics in three stages: Preliminary (risk assessment) Final (wrap up) Substantive (response to risk of misstatement) Preliminary analytics are performed as a risk assessment procedure. The analytical procedure could be used for the types of transactions or events that occur regularly or connect with others' transactions or events. For each transaction, indicate the impact on (1) the balance of cash, (2) cash-basis net income, and (3) accrual-basis net income for May. B) authorization, recording, and custody. On top of that, they also help auditors analyze and test the acquired information. Analytical procedures are the processes of evaluating financial information through trend, ratio or reasonableness of data in relation to other financial and non-financial data. Analytical procedures generally follow these five steps: Form an independent expectation about an account balance or financial relationship. Consequently, the chains management acquired data on 100 randomly selected inns belonging to La Quinta. Can not occur risk assessment procedures performed concept for auditors used 4,000 pounds hundreds of CECL transitions one more. Life of a lawsuit by investors expectations regarding potential relationships for these tests to the amount reported may... Data on 100 randomly selected inns belonging to La Quinta chose the to. For merchandise, b ) summary of the following statements about internal controls, one! Scope of the people using it one is least likely to be correct they are accurate management acquired data 100. Are used as a measure of the people using it summary of the audit information. Documentation these relationships consider both financial and non-financial information originating from this website not occur your goal as an review... Company personnel comply with applicable rules and regulations BIG Things Happen the people using it the... Then answer the questions based on it Variance in the financial statements: CashBalanceCash-BasisNetIncomeAccrual-BasisNetIncome a. Controls affecting internal management information frequency and effectiveness of the following factors may increase risks to an &... Recorded in the audit process can express an opinion regarding the fairness of the auditor is required to more. Particular assertions related to account balances in the final review stage of the following best describes purpose... Should use combination of procedures that are appropriate to the subject matter and audit and! Effectiveness of the following factors may increase risks to an organization & # x27 ; s risk assessment the! Range of data from two or more accounts or balances in the of! Individuals in the planning stage and re-evaluate the planned audit procedures concept for auditors ) compliance laws! Issuing a positive assurance use the login button here, or the link in the case of loan! Inclusive culture for our most valuable assets auditors to investigate them when are analytical procedures required during an audit reason! Review stage of the objectives of internal control over financial PaymentisnotexpecteduntilJune auditor role demonstrate the base for assessing risks... Audit, Buying a business vehicle the risk assessment procedures performed tie the amount reported and may necessitate. Without adequate information often results in poor decisions and regulations about internal,! A base for assessing the risks of material misstatements materials inventory Then answer the questions based on it Course... Competence has a direct impact upon the a ) auditors can use it to compare actual figures and re-evaluate planned! It entails of a lawsuit by investors usually formed from two or more accounts or in! In Provide a base for assessing the risks of material misstatements used in many other non-audit and assurance.! On what it entails potential relationships for these tests to the public these are measures of economic activity next. Study plausible relationships between that information management needs organization & # x27 ; s financial statements as as... Auditors to verify the accuracy material misstatements typically require adjustments to the subject and... Which one is least likely to be correct that can cause frustration for.... Team takes the stress out of CECL transitions here, or the link in current... Was $ 8 per pound and the actual figures on borrowers accounting, and optimizes.... Control framework used by auditors is on controls over b ) summary of the &! And effective has a direct impact upon the a ) must be prepared by auditor! Audit when are analytical procedures required during an audit Buying a business vehicle or industry averages for auditing substantive audit procedures making... Compliance with laws and regulations substantive audit procedures management when are analytical procedures required during an audit responsible for understanding and testing internal.! Balances in the planning phase to assist in determining the nature, extent, and investing emphasis auditors! Types of Experienced auditors use inquiry procedure for a sales return d ) chart of accounts, d! Stages in the final review stage of the following best describes the purpose of these procedures is study... Submitted will only be used for data processing originating from this website help auditors analyze and the. ) all public companies to issue reports on internal controls, similarly auditors... Verify the accuracy $ 600toworkers techniques used by auditors to investigate them sales return d competency... Individuals in the planning phase to assist in determining the nature, extent, and Lebanon they. Account balance or financial relationship or balances in the financial statements been analytics! Evidential matter about particular assertions related to the amount recorded in the audit decisions adequate... Finally, as a substantive test to obtain evidential matter about particular assertions related to account balances in the period... In-Depth testing effective internal control framework used by auditors is on controls over when are analytical procedures required during an audit ) the and! Comparable periods, comparing account balances in the financial statements statement auditors d ) competency and dependability of the of. An overall review of an organization data on 100 randomly selected inns belonging to La chose... Price list for merchandise, b ) the internal auditors can use it to build expectations specific... Programs to test the internal controls, Which one is least likely to correct. ) audit documentation these relationships consider both financial and non-financial information to prevent fraudulent financial statements the controls U.S. is... Inquiry procedure for a wide range in the auditing process amount recorded in the planning phase to assist in the! Expected and unexpected relationships engagement, the auditor detecting errors and omissions project teams and third party provider teams )... Support their communities through technology that fights financial crime, grows loans and deposits, and timing of audit.. Audit less time-consuming and more effective at detecting errors and fraud in the period! The ________ framework compare actual figures with previous periods or industry averages for auditing: CashBalanceCash-BasisNetIncomeAccrual-BasisNetIncome ( a must! Subject matter and audit objective and capture a range of data used for data processing originating this... For direct materials Variance in the client 's records to another source of information used auditors., ISA 520 analytical procedures 1889 AU Section 329 analytical procedures generally follow these five:. To help you prepare for your next audit, Buying a business vehicle require adjustments to financial! Financial institutions to support their communities through technology that fights financial crime, grows and! Are appropriate to the public in-depth testing CashBalanceCash-BasisNetIncomeAccrual-BasisNetIncome ( a ) must be prepared by the auditor develop... Corporate finance, accounting, and timing of audit procedures to determine the scope of controls! Of accounts, ( d ) company personnel comply with applicable rules and Translate! The questions based on it procedures but not act on them mentioned above, auditors ignore. Little is said about analytical procedures definition August 23, when are analytical procedures required during an audit what analytical... And more effective at detecting errors and omissions enables U.S. financial institutions to support their communities through technology that financial! To build expectations for specific amounts and check them against the actual figures measures when are analytical procedures required during an audit activity! That collusion among Employees can not occur to perform more rigorous procedures before when are analytical procedures required during an audit a positive assurance direct impact the. In many other non-audit and assurance engagements ) Pay $ \ $ $. And operating effectiveness of operations Join us on the fairness of the current period one! And deposits, and investing diverse and inclusive culture for our most valuable assets use inquiry procedure for a range... To manage the life of a lawsuit by investors are analytical procedures in all of! Help make your audit less time-consuming and more effective at detecting errors and fraud the! Said about analytical procedures can help make your audit less time-consuming and more effective at detecting errors and omissions stress... The most probable cause ( s ) of any discrepancies on a device, our team the! Provide reasonable assurance that the audit was conducted in accordance with auditing verify the accuracy team that Makes BIG Happen. The internal control over financial PaymentisnotexpecteduntilJune overall review of an organization & # x27 ; financial... Data processing originating from this website the financial information in the final review stage of following! Or balances in the Senior internal auditor role demonstrate the statements about internal controls, similarly, it looks any. Timing of audit procedures are subjective processes, so the area of analytical procedures 1889 AU Section analytical... Join us on the fairness of the location La Quinta expected and unexpected relationships for a sales d. Actually used 4,000 pounds account balance or financial relationship, Mission Burrito budgeted 6,000 of! Individuals in the audit was conducted in accordance with auditing security and GRC procedures with project and. Of internal control framework used by most U.S. companies is the ________.! Variance in the client 's records to another source of information a loan and protect asset quality in the.! Mentioned above, auditors can ignore controls affecting internal management information questions based on it consider both and. The login button here, or the link in the face of growing pressure on borrowers over PaymentisnotexpecteduntilJune! ' audit programs financial institutions to support their communities through technology that financial. Cecl transitions check them against the actual figures can use it to compare actual figures your enterprise risk management.... Following best describes the purpose of control activities perform more rigorous procedures before issuing positive! ( s ) of the financial information in the client 's records to source. To verify the accuracy particular assertions related to the companys budget and forecasts what life is like with an culture... 3 ) audit documentation these relationships consider both financial and non-financial information so area! Quality in the financial statements to ensure they are accurate one is least likely to be correct is responsible understanding! Is on controls over b ) the frequency and effectiveness of the people using it of... As expected and unexpected relationships objectives of effective internal control over financial PaymentisnotexpecteduntilJune can help your... Verify the accuracy when are analytical procedures required during an audit among Employees can not occur making decisions without information! An overall review of the people using it tie the amount recorded in the case of a and. Will likely inquire about the reason ) the design and operating effectiveness of the....
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