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Which one of the following below is not an element of internal control?
Similarly Situated Shareholders
Shareholders in a corporation who are in comparable positions, typically concerning their rights and interests.
Current Shareholder
An individual or entity that currently owns shares in a company.
Derivative Action
A lawsuit brought by a corporation's shareholder(s) on behalf of the corporation against a third party, often the corporation's executives or directors, when the corporation fails to take action.
Suing Shareholders
The act of taking legal action against the shareholders of a company, typically relating to disputes over management decisions, violations of shareholder agreements, or breaches of fiduciary duties.
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