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Which is not a factor in providing for competent personnel?
A. Segregation of duties.
B. Hiring practices.
C. Training programs.
D. Performance evaluations.
A) Its basically the policies and procedure as component in the control environment which affects the hiring of competent person to perform his role and objectives. Segregation of duties does contribute in effectiveness but only this is not sufficient to bring in right and competent person to perform required tasks.
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