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Tests of controls include
Professional Selling
The act of selling products or services in a business-to-business environment, focusing on meeting the customer's needs.
Ethical Environment
The ethical environment refers to the set of moral principles and standards that govern behavior within a business or organization.
Moral Development
The growth in an individual's understanding of the principles of right and wrong, influenced by cultural, social, and personal factors.
Whistle-Blowing
The act of exposing any kind of information or activity that is deemed illegal, unethical, or not correct within an organization by an insider.
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