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In the accompanying figure, which callout points to the Merge and Center button?
Adequate Records
Maintaining sufficiently detailed financial records that reflect the company's transactions and financial condition.
Technological Controls
Systems and procedures implemented to monitor, manage, and secure an organization's technology infrastructure and data.
Independent Reviews
Assessments conducted by outside parties to evaluate the accuracy, fairness, or compliance of processes or financial records.
Bank Reconciliation
The process of matching and comparing transactions recorded in an entity's accounting records against those listed on a bank statement.
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