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What Are the Main Items Commonly Included in Tests of Controls

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What are the main items commonly included in tests of controls working papers?


Definitions:

Social Workers

Professionals dedicated to helping individuals, families, groups, and communities to enhance their individual and collective well-being.

Relative Confidentiality

A principle that acknowledges confidentiality may be situational and not absolute, varying with context and necessity.

Client's Privacy

The protection of personal and sensitive information of clients, ensuring it is not disclosed without consent and is handled with confidentiality.

Disclosure

The act of making something known or public, especially information that was previously secret or confidential.

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