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Which of the Following Is Not One of the "Stems

question 5

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Which of the following is not one of the "stems" of OD?

Identify and classify items as cash, cash equivalents, and non-cash items according to accounting standards.
Understand the principles of internal control over cash and cash equivalents.
Analyze and apply internal control principles to cash disbursement and receipt processes.
Understand the prevalence of fraud and the role of internal control in fraud prevention.

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