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Which of the following is not an information systems audit test of controls?
Cash Inflows
Money received by a business from various sources, including sales, financing, and investments, over a period.
Technological Advances
Developments and improvements in technology that enhance productivity, efficiency, and provide new opportunities for businesses and individuals.
Group Depreciation
A method in accounting where a collection of assets that are similar in nature and have approximately the same useful lives are depreciated as a single asset.
Salvage Value
The estimated residual value of an asset at the end of its useful life, which can be recovered through disposal or sale.
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