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Monitoring of controls is an important component of internal control. Which of the following items is not an example of monitoring?AnswersA.Data processing management regularly generates exception reports for unusual transactions or volumes of transactions and follows up with investigation as to causes.B.Management has asked internal auditing to perform regular audits of the controls over cash processing.C.Management regularly compares divisional performance with budgets for the division.D.Data processing management regularly reconciles batch control totals for items processed with batch controls for items submitted.
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