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| T38- 5. Which of the following statements about internal audit is NOT true? A. Internal audit is not part of the internal control system and distinct from the external audit B. Internal audit is an independent appraisal activity established within an organisation as a service to it C. Internal control is a control which functions by examining and evaluating the adequacy and effectiveness of other controls D. The objectives of internal audit include reviewing the effectiveness, efficiency and economy of operations |