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Which of the Following Is Not Explicitly a Part of the IIA's

question 3

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Which of the following is not explicitly a part of the IIA's definition of internal auditing?

Study the currency requirements for negotiability in the United States.
Understand the basic definitions and classifications of negotiable instruments.
Differentiate between various types of negotiable instruments (e.g., checks, notes, drafts).
Comprehend the roles and responsibilities of parties involved in negotiable instruments.

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