The person who reviews the operating and accounting control procedures adopted by management to make sure the controls are adequate may be referred to as a(n)

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The role described is that of an internal auditor, whose job is to review and evaluate the internal controls and procedures in place to ensure they are effective and efficient in achieving the organization's goals. Bookkeepers primarily handle recording financial transactions, accountants are responsible for preparing and analyzing financial statements, and information processors handle the organization and management of data.

The Person Who Reviews the Operating and Accounting Control Procedures