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A manufacturing company plans to have strong internal accounting controls in place. The company’s accounting manager has started taking certain measures in order to establish such controls. Which of the
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A manufacturing company plans to have strong internal accounting controls in place. The company’s accounting manager has started taking certain measures in order to establish such controls. Which of the following measures relate to control procedures that form a crucial element of internal accounting controls?

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D. authorizing and sanctioning financial transactions in advance

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