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According to the COSO framework, which of the following is not a principle of internal control?
Work Flow Analysis
The study of the flow of work processes and activities with the aim of identifying opportunities for improvement in efficiency and performance.
Outputs
The results or products that come from the processes of a system, organization, or project.
Production
The method of producing products and services by integrating work, resources, and technological innovation.
Organizational Structure
The way in which the work, authority, and systems of an organization are arranged and coordinated to achieve its objectives.
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