Protection Transparency, Inc

question 71

Multiple Choice

Protection Transparency, Inc. is being audited by Messer and Bromely, LLP. During the assessment of fraud, Messer and Bromely discover that the controller has been creating fictional sales and posting them to the general ledger. Who should the auditors make aware of this issue?

• A) Protection Transparency's legal counsel.
• B) The police.
• C) The chairman of Protection Transparency's audit committee.
• D) The predecessor auditor of Protection Transparency.

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Definitions:

Person Analysis

The process of evaluating an individual's performance, skills, knowledge, and needs to identify gaps and tailor training or development interventions accordingly.

Employee Perform

A measure of how well an employee carries out their job duties and responsibilities, typically factoring in efficiency, effectiveness, and alignment with organizational goals.

Training

The process of enhancing one’s skills, knowledge, and competencies through various forms of learning and education.

Competencies

Competencies are a set of defined behaviors, skills, knowledge, and abilities that are required for effective performance in a job role or task.