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Transpiration is principally due to
Opportunity
A situation or condition favorable for the attainment of a goal.
Establishing Responsibility
The creation of clear roles and duties within an organization to ensure accountability and improve efficiency.
Independent Internal Verification
A control mechanism where the transactions and activities are verified by staff members who are not directly involved in those transactions or activities.
Authorization
The approval or permission granted to an individual or entity to perform a specific action or access certain resources.
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