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The degree of effectiveness of an internal control system depends on:

Auditingmedium
The design of the internal control system and the implementation of the controls
BThe design of the internal controls and the implementation of the control system
CThe implementation of the controls and the correctness of the accounting records
DThe design of the internal control system and the correctness of the accounting records

Correct Answer: A. The design of the internal control system and the implementation of the controls

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