Which of the Following Would Have the Least Impact (Either

question 429

Multiple Choice

Which of the following would have the least impact (either positive or negative) on an assessment of a department's control environment?

• A) The department managed long-term investments, including investment in derivatives and other financial instruments, to maximize return.
• B) The department manager sets a tone of honesty and integrity in all business dealings and this tone is emulated by department personnel.
• C) Many department functions were duplicated or verified by other department employees as part of the department's normal procedures.
• D) Audit tests designed to verify compliance with control procedures detected a general failure to follow standard procedures for transaction authorization.

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Definitions:

Cyberdeviance

Cyberdeviance involves behaviors that violate societal norms and occur primarily through digital means or on the internet.

Global Perspective

The ability to understand, analyze, and appreciate the complex interconnectedness of the world and its diverse cultures, economies, and geopolitical issues.

Borderless

Characterizing a world or space where traditional boundaries, be they physical or metaphorical, are transcended, promoting a sense of global unity.

Cyberstalking

The use of digital technologies to harass, threaten, or intimidate someone, often anonymously and persistently, leading to fear and trauma for the victim.