Management Philosophy and Operating Style Most Likely Would Have a Significant

question 63

Multiple Choice

Management philosophy and operating style most likely would have a significant influence on an entity's control environment when:

• A)internal audit personnel have direct access to the board of directors and the entity's management.
• B)the entity does not have sound personnel policies for hiring, training, and evaluating competent individuals.
• C)accurate management job descriptions delineate specific duties.
• D)the audit committee actively oversees the financial reporting process.

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Definitions:

Need For Inclusion

The inherent desire or drive within individuals to belong, be accepted, and feel a part of a group or community.

Social Anxiety

A form of anxiety that occurs in social situations, characterized by a fear of being negatively judged or evaluated by others.

Attachment Theory

A psychological theory that explores the importance of "attachment" in human development, particularly the bonds between children and their caregivers.

FIRO Model

A psychological theory that explains human behavior and interaction based on the three fundamental needs of Inclusion, Control, and Affection.