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A. Financial statements or internal records will contain material misstatements.
B. An event could occur affecting the achievement of objectives.
C. An internal auditor will fail to detect a material misstatement that causes financial statements or
internal reports to be misstated or misleading.
D. Management will either knowing or unknowing make decisions that
increase the potential liability of the organization .
The Answer is B
An event could occur affecting the achievement of objectives.
