Which of the Following Is Not a Factor That Relates

question 15

Multiple Choice

Which of the following is not a factor that relates to opportunities to commit fraudulent financial reporting?

• A)Lack of controls related to the calculation and approval of accounting estimates
• B)Ineffective oversight of financial reporting by the board of directors
• C)Management's practice of making overly aggressive forecasts
• D)High turnover of accounting, internal audit, and information technology staff

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Definitions:

David McClelland

was a prominent psychologist known for his work on motivation theory, including the concepts of Need for Achievement, Power, and Affiliation.

Types Of Needs

Categories of necessity varying from physiological, such as food and water, to psychological, such as esteem and belonging.

Sexual Orientation

An enduring pattern of romantic or sexual attraction to persons of the opposite sex, the same sex, both sexes, or more, including heterosexuality, homosexuality, bisexuality, and more.

Positive Emotions

Feelings that are generally perceived as pleasant or beneficial, such as happiness, joy, love, and excitement.