Which of the Following Statements Is Incorrect

question 46

Multiple Choice

Which of the following statements is incorrect?

• A)A fraud prevention program starts with a fraud risk assessment across the entire firm
• B)The audit committee typically has an oversight role in risk assessment process
• C)Communicating a firm's policy file to employees is one of the most important responsibilities of management
• D)A fraud prevention program should include an evaluation on the efficiency of business processes.

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Definitions:

Correlations

Statistical measures that describe the extent to which two or more variables move together, without necessarily implying causation.

Internal Validity

The degree to which an experimental design is capable of eliminating confounding variables, ensuring that the results can be confidently attributed to the cause-and-effect relationship being tested.

Repeated Testing

In experimental design, a threat to internal validity due to participants becoming more and more familiar with a test.

Dropouts

Individuals who disengage or withdraw from a program, study, or activity before completion.