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Question # 66

Which of the following is an inherent limitation of internal controls?

Options:

A.

They eliminate the possibility of fraud

B.

They rely on human judgment and can be overridden

C.

They ensure 100% accuracy in financial reporting

D.

They replace the need for external audits

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CMA Part 1 Overview

Name Certified Management Accountant Part 1
Code CMA Part 1
Vendor Business
Certification Institute of Management Accountants (IMA)

CMA Part 1 Questions