Which of the Following Is a Factor That Relates to Incentives

question 21

Multiple Choice

Which of the following is a factor that relates to incentives to misappropriate assets?

• A)Significant accounting estimates involving subjective judgments
• B)Significant personal financial obligations
• 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:

Big Five

A model in psychology that identifies five primary dimensions of personality: openness, conscientiousness, extraversion, agreeableness, and neuroticism.

Personality Traits

Enduring characteristics that describe an individual's behavior.

Workplace

A location or setting where individuals are employed and perform tasks related to their jobs.

Acquiescence Response

A tendency in survey responses where participants agree with statements as presented to them regardless of the content.