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Question: Computeck Technology manufactures electronic mobile devices. The products are developed and manufactured in Malaysia and distributed internationally. The company has divisional offices throughout the world. The finance function is centralised at the company's head office in Malaysia. Each month, the senior finance manager exports the relevant financial reports for each divisional office by geographical location and then forwards them as an email attachment. The month end financial procedures are subject to a tight deadline, and the reports are often sent late at night to meet internal deadlines. What is the most relevant risk relating to the use of financial information at Computeck Technology?
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