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The auditor is least likely to learn of retirements of equipment through which of the following?
Link Competencies
The process of connecting specific skills, knowledge, and behaviors to business strategies, roles, and outcomes.
Human Resource Department
The department within an organization that is responsible for the management, support, and development of the workforce, including hiring, training, and employee relations.
External Coaches
Professional advisors or consultants who are not employees of an organization but are hired to provide individual or team guidance and development.
Senior Managers
High-level executives responsible for overseeing the operations of a company or organization and making strategic decisions.
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