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Which of the following should catch the internal auditor's attention as a potential red flag...

Which of the following should catch the internal auditor's attention as a potential red flag for fraud?

A.

The accounting unit keeps detailed records and preserves supporting documentation in excess of company requirements

B.

One of the subsidiaries has more bank accounts than any other comparable subsidiary

C.

The same external audit firm has been with the company for three years without rotation

D.

The arithmetic median tenure of employees working at production facilities is 15 years

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