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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)

bookkeeper.
accountant.
information processor.
internal auditor

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taskmasters
The Internal auditor is the person who reviews the operating and accounting control procedures adopted by management to make sure the controls are adequate.

Internal audit within the company is not only done to review operating and accounting control procedures but to recommend ways that will further operation and accounting control within the company.