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

 (A)  The design of the internal control system and the implementation of the controls

 (B)  The design of the internal controls and the implementation of the control system

 (C)  The implementation of the controls and the correctness of the accounting records

 (D)  The design of the internal control system and the correctness of the accounting records

Submitted By :Ali Uppal

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