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Internal control of a not-for-profit organization

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A not-for-profit organization periodically conducts focus groups of employees, service beneficiaries and governance board members to reevaluate its mission, vision, and values to determine the accuracy of the strategic statements to refine them where necessary. This activity relates to which component of internal control?

a) control activities
b) risk assessment
c) information and communication
d) monitoring

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The expert examines the internal control of a not-for-profit organizations.

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