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During a complex financial compliance engagement, a senior internal auditor determines that current audit procedures...

During a complex financial compliance engagement, a senior internal auditor determines that current audit procedures are not sufficient for adequate testing She consults with a colleague and learns that a spreadsheet application contains a helpful tool She proceeds to use the tool to properly complete the evaluation Which of the following best describes the core competency displayed by the senior auditor?

A.

Business acumen

B.

Persuasion and collaboration

C.

Critical thinking

D.

Communication

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