A Place to Rest Is a Retreat Center Located Just

question 19

Essay

A Place to Rest is a retreat center located just outside Los Angeles; the center's management is interested in developing an internal control plan using the COSO framework. For each item listed below, indicate the framework element that most clearly applies; you must use each element of the COSO framework exactly one time.
A. Conducting focus groups where employees talk about problems they observe at the center
b. Designating a three-person committee to review and update the plan annually
c. Filling out a risk / control matrix
d. Inviting a guest speaker to talk to employees about the importance of internal control
e. Sending out a monthly e-mail describing some aspect of the center's internal control plan

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Definitions:

Elaboration

A memory strategy in which one imagines a scene or story to link the material to be remembered.

Organization

Memory strategy in which items to remember are categorized or grouped by theme or type.

Rehearsal

A cognitive process involving the repetition of information to be remembered, aiming to prolong its presence in short-term memory and promote its transfer to long-term memory.

Mainstreaming

The practice of integrating children with special educational needs into regular educational settings, aiming to provide them with a standard curriculum whenever possible.