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In Addition to the Quantitative Measure of Deviations,the Auditor Should

question 117

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In addition to the quantitative measure of deviations,the auditor should also consider qualitative measures,such as the pervasiveness and source of the deviations.


Definitions:

IT Gap

The discrepancy between an organization's current technological capabilities and the technology required to achieve its strategic objectives.

3PL Users

Individuals or companies that utilize third-party logistics providers to outsource elements of their distribution and fulfillment services.

4PL Providers

Fourth-Party Logistics providers manage the entire supply chain ecosystem for their clients, offering comprehensive logistics solutions including strategy and planning.

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