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Which of the following information-gathering techniques enables the fraud risk assessor to observe the interactions of employees as they discuss a question or issue?
Physical Notebook
A physical notebook is a book or binder of paper pages used for recording notes, drawings, or keeping information organized in a tangible format.
Excel Worksheet
A single spreadsheet within an Excel file, consisting of cells arranged in rows and columns.
Horizontal Lines
Lines that run left to right across the page, often used to separate content or emphasize sections in documents.
Vertical Lines
Lines that run up and down the page or screen, perpendicular to the horizon.
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