Which of the Following Is Not One of the Underlying

question 43

Multiple Choice

Which of the following is not one of the underlying principles of an effective control environment as developed by COSO?

• A)The organization demonstrates a commitment to integrity and ethical values.
• B)The board of directors demonstrates independence from management and exercises oversight for the development and performance of internal control.
• C)Management establishes,with board oversight,structures,reporting lines,and appropriate authorities and responsibilities in pursuit of objectives.
• D)The organization considers the potential for fraud in assessing risks to the achievement of objectives.

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Definitions:

Identical Twins

Twins that develop from a single fertilized egg, thereby sharing the same genetic material and often exhibiting remarkable similarities in appearance and traits.

Sibling

A person's brother or sister, related by blood, adoption, or marriage.

Chromosomes

Thread-like structures located inside the nucleus of animal and plant cells, made of protein and a single molecule of DNA, carrying genetic information.

Genes

Units of heredity made up of DNA that govern the characteristics or traits that organisms inherit from their parents.