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An accounting system that maintains an adequate audit trail is implementing which internal control procedure?
Higher Power
A spiritual entity or force believed to be greater than oneself, often central in various religious and spiritual beliefs.
Preconventional
The first level of Kohlberg's stages of moral development, where behavior is influenced by anticipation of pleasure or pain rather than by societal norms.
Lawrence Kohlberg
A renowned psychologist from the United States, famous for developing a theory on the stages of moral development.
Punished
The imposition of a penalty as retribution for an offense, or the treatment received as a consequence of an action.
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