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Which of the following is NOT a design feature of effective internal controls?

Which of the following is NOT a design feature of effective internal controls?
 
 
A. Allow greater reliance by investors on reported financial statements.
B. Prevent fraudulent or errant financial reporting.
C. Ensure the company's price advantage over competitors.
D. Prevent misuse of company funds by employees.
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1 Answer

I would select A. Investors have no effect on your internal controls.