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​The primary objective of procedures to obtain an understanding of internal control is to ...

12/30/2018

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​The primary objective of procedures to obtain an understanding of internal control is to provide all the necessary knowledge for audit planning. 

​Implementation of a control means that the control exists and that the entity is using it. Do note, internal control policies and procedures may be ineffective due to mistakes in judgment and carelessness.

​cc: Audit
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