According to the COSO Framework, Which of the Following Is

question 448

Multiple Choice

According to the COSO framework, which of the following is not a principle of internal control?

• A) Management's philosophy and operating style.
• B) Human resource policies and practices.
• C) Integrity and ethical values.
• D) Risk assessment.

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Definitions:

Factor A

A variable manipulated or monitored to determine its effects on an outcome in an experiment.

Critical Value

A threshold value that separates the region where the null hypothesis is rejected from the region where it is not rejected, based on the chosen significance level.

Df

Short for Degrees of Freedom, it represents the number of independent pieces of information available to estimate another piece of information.

F-Ratio

A statistical value used to compare variances in analyses of variance (ANOVA), indicating the ratio of systematic variance to error variance.