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The negative and positive charge symbols are assigned in that order) to the:
Internal Control
A process designed to provide reasonable assurance regarding the achievement of objectives related to operations, reporting, and compliance.
Safeguards
Measures or controls put in place to protect against unauthorized access, damage, or theft.
Assets
Resources owned by a company that have economic value and can be used to meet liabilities.
Internal Auditors
Professionals who conduct audits within an organization to review and evaluate the adequacy of internal controls and compliance with policies and regulations.
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