A Department Manager at TRS Corporation Attended a Seminar on Internal

question 37

Multiple Choice

A department manager at TRS Corporation attended a seminar on internal control; afterward, the manager formed a five-person departmental team to create an internal control plan for the department.After a one-day off-site meeting, the team produced a document titled "Departmental Internal Control Plan." It was formatted as a risk/control matrix.One member of the team commented that, although the work was interesting, the team was glad the task was complete and wouldn't have to be redone.Which of the following statements is most true?

• A)A risk/control matrix is inappropriate, since risk assessment and control activities must be done separately according to the COSO framework.
• B)A department manager cannot establish a proper control environment.
• C)The team member's comment indicates a weakness in monitoring.
• D)Information and communication should always happen in at least two ways.

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Definitions:

Behavior Determination

The process by which an individual's actions are influenced by internal drives and external environmental factors.

Big Five

A model in psychology that describes personality using five broad traits: openness, conscientiousness, extraversion, agreeableness, and neuroticism.

Personality Factors

Fundamental traits or dimensions of personality that are consistent across different individuals and influence behavior and attitudes.

Gordon Allport

An influential psychologist renowned for his theory of personality that emphasizes the uniqueness of the individual and the importance of the present context.