Which of the Following Is Not One of the Elements

question 124

Multiple Choice

Which of the following is not one of the elements to prevent, deter, and detect fraud according to the AICPA?

• A) performing analytical procedures
• B) culture of honesty and high ethics
• C) management's responsibility to evaluate risks of fraud
• D) audit committee oversight

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Definitions:

Intelligence Tests

Standardized tests designed to measure and assess an individual's intellectual capabilities and potential.

Predictive Validity

The extent to which a score or measurement can accurately predict future performance on a related task or outcome.

Aptitude Test

A standardized test designed to measure an individual's potential to develop skills or acquire knowledge.

Criterion Behavior

Specific behaviors that a psychological or educational assessment aims to measure or understand.