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Of the following, which is not one of De Jong and Fawcett's major concepts in the migration decision-making process?
Internal Controls
Procedures and mechanisms established by a company to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud.
Safeguard Assets
Measures and procedures implemented by a company to protect its assets from theft, damage, or misuse.
Overstate Liabilities
Refers to the act of reporting liabilities on the financial statements at amounts higher than what is true or accurate.
Internal Controls
Mechanisms, policies, and procedures implemented by a company to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud.
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