Examlex
The Standards for the Professional Practice of Internal Audit of the Institute of Internal Auditors (IIA) is classified in three major categories.Which of the following is not one of these categories?
Equipment
Tangible property that is used in the operations of a business, not intended for sale.
Cash
Currency and other liquid instruments that a company possesses, readily available for transactions.
Capital
Resources, including financial assets or funds, utilized by a company to fund its operations and growth.
Fair Market Value
The price at which an asset would be bought or sold in a fair transaction between willing and informed parties.
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