Read the following sentences: I. Auditors have found risk ...

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Read the following sentences:

I. Auditors have found risk detection too problematic to be conducted.

II. Many companies are becoming aware of the need for auditing.

III. All the firms that never audited do not see the need for it now.

IV. Auditing has turned into a main issue in management practice.

Indicate the sentences which are in line with the points raised in Text 3.
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