Internal audit of sales & marketing

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Please suggest me that what is the main checklist of sales and marketing area under the internal audit & what is the main risk associated with respective area except financial Risk..."Analytical point of view"
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1. Internal Team - verify efficacy of promotions made considering each channel of promotion i.e print Vs digital - Snalyse trend in sales vs. trend in promotional expenses 2. External Agency - Project is been awarded considering experience and abilities of the agency. - Technology used by the agency


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