Which of the following is not a topic that requires special consideration by management during management's internal control assessment process and by the auditor during the audit of internal control?

Which of the following is not a topic that requires special consideration by management during management's internal control assessment process and by the auditor during the audit of internal control? 




A. Multiple locations and business units.

B. Service organizations.

C. The role of the auditor in internal control.

D. Safeguarding assets.


Answer: The role of the auditor in internal control


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