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All of the following might be used in the development phase, except
Co-signer
An individual who signs a loan or credit application with another person, promising to pay the debt if the primary borrower does not.
Drawer
In financial transactions, the person who writes or the entity issuing a bill of exchange, cheque, or draft.
Internal Control
Processes designed to provide reasonable assurance regarding the effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws.
Safeguard
Measures or controls put in place to protect assets, including physical security and internal controls.
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