# data[].attributes.headline
The organization structure should be such that the perpetration of a fraud requires collusion between two or more individuals.

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The organization structure should be such that the perpetration of a fraud requires collusion between two or more individuals.

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Asset custody should be separate from asset record keeping.

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Asset custody should be separate from asset record keeping.

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Transaction authorization should be separate from transaction processing.

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Transaction authorization should be separate from transaction processing.

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Software distribution model in which a third-party provider hosts applications and makes them available to customers over the Internet

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Software distribution model in which a third-party provider hosts applications and makes them available to customers over the Internet

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3 rules that ensure that no single employee or department processes a transaction in its entirety?

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3 rules that ensure that no single employee or department processes a transaction in its entirety?

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💖 Relationship among data, information and an information system

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💖 Relationship among data, information and an information system

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The information system is the set of formal procedures by which data are collected, processed into information, and distributed to users.

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The production system(planning, scheduling, and control of the physical product through the manufacturing process)
The cost accounting system(monitors the flow of cost information related to production)

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Time lag between components due to credit relationship with suppliers.

–physical component (acquisition of goods)

–financial component (cash disbursements to the supplier)

# data[].attributes.body
Time lag between components due to credit relationship with customers.

–physical component (sales order processing)

–financial component (cash receipts)