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Which of the following is an example of an entity-level control pertaining to the finance...

Which of the following is an example of an entity-level control pertaining to the finance area of an organization'?

A.

Key account reconciliation such as bank reconciliation

B.

Segregation of duties between posting and reviewing journal entnes

C.

A signing authority matrix for spending approvals

D.

The establishment of a finance and audit committee

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