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Based on the COSO definition of internal controls,which of the following is NOT an aim of internal controls?
Interpersonal Processes
The exchanges and interactions that occur between individuals in a social or professional context.
Fine-Tuning
Making small adjustments to improve or optimize a process, system, or product.
Reengineering
The fundamental rethinking and radical redesign of business processes to achieve dramatic improvements in critical measures of performance, such as cost, quality, service, and speed.
Reengineering
The redesigning of business processes and structures to improve performance significantly.
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