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Which one of the following is not an inherent limitation of internal controls:

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Which one of the following is not an inherent limitation of internal controls:

controls can be circumvented when two persons collude

0%

controls are designed to address routine transactions and not abnormal transactions

0%

none of the above-mentioned.

0%

human judgement can be faulty

0%

only cost effective controls can be implemented

0%

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