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:

Data Gathering

The process of collecting information from various sources for specific purposes, such as research or analysis.

Kurt Lewin

A psychologist known for his field theory in social science, which suggests that human behavior is the result of the interactions between an individual and their environment.

Change Model

A framework or guide designed to manage and lead change within an organization, project, or system.

Equilibrium State

A condition in which all acting influences are balanced, leading to a stable and unchanging system in physical, chemical, or social contexts.