Growers Co is a garden centre with 20 locations employing over two hundred people. To copewith the current and expected future annual increase in transactions, Growers hasimplemented a centralised computer system linked to processing and checkout terminals ateach centre. The new system will significantly improve the timing and quality of themanagement control information. A well-qualified and experienced internal audit team wasalso recently appointed.What area of the external audit will see an increased emphasis on obtaining auditassurance?
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