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Each of the following types of controls is considered to be an entity-level control, except those:

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Each of the following types of controls is considered to be an entity-level control, except those:

▸

Relating to the control environment.

▸

Pertaining to the company's risk assessment process.

▸

Regarding the company's annual stockholder meeting.

▸

Addressing policies over significant risk management practices.

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Accounting Information Systems

Edition: 4^th

Authors: Richardson, Chang, Smith

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