In Response to the Need for Internal Controls Above and Beyond

question 22

Multiple Choice

In response to the need for internal controls above and beyond what was described by COSO, the Information Systems Audit and Control Association developed an extensive framework of IT controls entitled:

• A)Trust Principles
• B)Control Objectives for Information Technology (COBIT)
• C)Control Instrument for Certified Accountants (CICA)
• D)American Internal Control Practice Association (AICPA)

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Definitions:

Rational Appeal

A method of persuasion that uses logical arguments and factual evidence to convince others, often employed in advertising and speeches.

Emotional Appeal

A persuasive strategy that attempts to influence an audience's feelings to win an argument or get support.

Male Doctor

A medical professional who is male, trained and licensed to practice medicine, often specializing in specific areas of health care.

Social Research

The systematic investigation of societal patterns, relationships, and cultural norms through various methods such as surveys, observations, and analysis.