Which of the Following Is Not a Primary Consideration When

question 67

Multiple Choice

Which of the following is not a primary consideration when assessing inherent risk?

• A) nature of client's business
• B) existence of related parties
• C) effectiveness of internal controls
• D) susceptibility to misappropriation of assets

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Definitions:

Orientation

A process by which new employees are introduced and acclimated to their roles, responsibilities, and the organization’s policies and culture.

Corporate Image

The public perception of a company or organization, shaped by its branding, actions, and reputation.

Productivity

An indicator of how effectively a person, machine, factory, system, etc., transforms inputs into valuable outputs.

Morale

The overall mood, attitude, and satisfaction of a group or workforce, often reflecting their overall job happiness and productivity.