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The advantage of the _____ access method is that both sequential and random access can be used to access records, depending on the number being accessed.
External Auditors
Independent accountants or auditing firms that examine a company's financial statements and practices to ensure accuracy, compliance, and fairness.
Financial Statements
Consolidated documents that provide an overview of a company's financial condition, including the balance sheet, income statement, and cash flow statement.
Internal Controls
Initiatives and frameworks put in place by a company to assure the fidelity of financial and accounting figures, boost transparency, and prevent fraudulent practices.
Management
Management involves planning, organizing, directing, and controlling resources effectively to achieve organizational goals.
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