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BFA303 Auditing : Accounting and Financial Level

The Board of One.Tel comprised nine members, including five non-executive directors and four executive directors. Due to the rapid growth of the industry described in the previous section significant managerial experience in the industry was limited. The functions of the board included: 
i. approval of corporate strategy, and financial plans;
ii. identifying and addressing areas of significant risk facing the company;
iii. reviewing and monitoring management processes and reporting mechanisms;
iv. monitoring financial performance;
v. appointment of the senior management team.

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