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The audit committee is responsible for overseeing the internal audit function.

Design tests of controls, when applicable.

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The sole responsibility for listed here to identify going concern problems, as significant inputs are.

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SOURCESLIABILITIESDeposits are the most common funding ource for many institutions; however, other liabilitysources such as borrowings can also provide funding for dailybusiness activitiesor as alternativeto using assets to satisfy liquidity needs.

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