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Which audit procedures would not be used

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State the names of the three documents that are matched when reviewing a payment to a supplier. State the internal control that is put in place to ensure that credit card usage is within required limits. State the internal control that is put in place to prevent that classic disbursement fraud.

Problem 1: Which one of the following audit procedures would not be used when performing a test of controls:

A: Reperformance

B: Inspection

C: External confirmation

D: Observation

Reference no: EM132680732

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