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:

Conflict Trigger

A specific event, action, or communication that initiates conflict or exacerbates an existing conflict within a group or between individuals.

Intergroup Conflict

describes a situation where groups within an organization or society are in opposition or competition with each other, often arising from differences in goals, values, or resources.

Interpersonal Conflict

A situation in which two or more individuals in an organization disagree on specific issues, leading to a dispute or confrontation.

Personality Clashes

Conflicts that arise between people because of differing beliefs, values, or interpersonal styles.