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Internal control can be defined as "The whole system of controls, financial and otherwise, established by the management in order to carry on the business of the enterprise, in an orderly and efficient manner, ensure adherence to management policies, safeguard the assets and secure as far as possible the completeness and accuracy of the records.
a) Which are the 5 components of internal control
b) Discuss any 4 control activities
c) State the problems of internal control system in small companies
d) What is significance of internal control system to an auditor
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