Management can expect various benefits to follow
from implementing a system of strong internal
control. Which of the following benefits is least
likely to occur?
a. reduced cost of an external audit
b. preventing employee collusion to commit
fraud
c. availability of reliable data for decisionmaking purposes
d. some assurance of compliance with the
Foreign Corrupt Practices Act of 1977
e. some assurance that important documents
and records are protected
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