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Which of the following is MOST important for an IS auditor to review when evaluating the accuracy of a spreadsheet that contains several macros?

Which of the following is MOST important for an IS auditor to review when evaluating the accuracy of a spreadsheet that contains several macros?
A . Encryption of the spreadsheet
B. Version history
C. Formulas within macros
D. Reconciliation of key calculations

Answer: D

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