Internal control policies and procedures have limitations not including:

Auditing: A Risk Based-Approach (MindTap Course List)
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Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
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Chapter3: Internal Control Over Financial Reporting: Responsibilities Of Management And The External Auditor
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Internal control policies and procedures have limitations not including: O Collusion. O Human fraud. O Cost-benefit principle. O Establishing responsibilities. Human error.
 
 
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