Which of the following is the appropriate point at which the auditor deems authorization to be critical?

Name: Which of the following is the appropriate point at which the auditor deems authorization to be critical?
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Question

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The appropriate point at which the auditor deems authorization to be critical is at the point of approval of transaction or event. Choice A represents the beginning of a transaction code and implies that authorization is required before any transaction can start.

Which of the Following Is the Appropriate Point at Which