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The following procedures should be considered as part of the General Overview whenever the core audit is conducted.

General Control Environment

1. Interview the department director and key managers to identify and assess their philosophy and operating style, regular channels of communication, and risk assessment processes...

The following procedures should be considered as part of the General Overview whenever the core audit is conducted.

General Control Environment

1. Interview the department director and key managers to identify and assess their philosophy and operating style, regular channels of communication, and risk assessment processes...

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