1. _____ are controls that do not rely on the client's information technology (IT) environment...

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Accounting

1. _____ are controls that do not rely on the client's information technology (IT) environment for their operation. a. IT general controls (ITGCs) b. Automated controls c. Computer application controls d. Manual controls

2. Assessing control risk begins with understanding entity-level controls. a. True b. False

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