Which of the Following Would Most Likely Be Classified as a Material

question 21

Multiple Choice

Which of the following would most likely be classified as a material weakness?

• A)Absence of appropriate separation of duties.
• B)Absence of appropriate reviews and approvals of transactions.
• C)Evidence of failure of control activities.
• D)Ineffective oversight of the financial reporting process by the company's audit committee.

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Definitions:

Referential Integrity

In a relational database, a condition where, for each value in the foreign key table, there’s a corresponding value in the primary key table.

Foreign Key

In a relational database, the common field between tables that’s not the primary key.

Primary Key

A unique identifier for each record in a database table, used to ensure data integrity.

Default Value

The value a database automatically uses for a field unless the user enters another value.