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Consider the statements below as you answer the next question: • The chief financial officer of TNL Corporation is a certified public accountant.• OBP Corporation's internal audit manager is a certified fraud examiner.• CPQ Corporation maintains a set of systems flowcharts that describe current business processes.• DKM Corporation encrypts all data transmitted over its wireless network.Which statements relate to the second generic step in a financial statement audit?
Legal-Rational Authority
A form of leadership or rule in which authority is legitimized by legal rules and regulations, and by the belief in the legality of enacted rules and the right of leaders to issue commands.
Political Office
An elected or appointed position within a government where the individual has specific duties, responsibilities, and powers to make decisions that shape public policy.
Societal Laws
Rules established by society or government that regulate behavior and enforceable by legal sanctions.
Special Interest Groups
Organizations that advocate for specific causes or interests, aiming to influence public policy and opinion.
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