145. Each of the points listed next represents an internal control that may be implemented within a
company’s accounting information system to reduce various risks. For each point, identify the
appropriate business process (revenue, expenditure, conversion, administrative). In addition,
refer to the description of business processes under Study Objective 1 in the chapter, and
identify the appropriate sub-process. (Some sub-processes may be used more than once, and
others may not be used at all.)
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