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NEW QUESTION: 1
When conducting an audit of securities investments, the following objectives and audit steps should be considered EXCEPT:
A. Determine that the institution has an adequate process for reconciling subsidiary records to the general ledger on a regular basis
B. Determine whether transactions are properly authorized and recorded. Verify that dividend or interest income is accurately calculated and recorded in the general ledger
C. Determine whether policies, procedures, practices, and internal controls over security investments are adequate and being followed
D. Determine whether the institution adequately control and records the sold securities in balance sheet
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