Which of the Following Is Not an Objective of Internal

question 116

Multiple Choice

Which of the following is not an objective of internal controls over financial reporting as defined by the Sarbanes-Oxley Act?

• A) Policies and procedures that pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the registrant.
• B) Policies and procedures that provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles and that receipts and expenditures of the registrant are being made only in accordance with authorizations of management and directors of the registrant.
• C) Policies and procedures that provide reasonable assurance regarding the compliance with applicable laws and regulations.
• D) Policies and procedures that provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the registrant's assets that could have a material effect on the financial statements.

Recognize various categories of usability problems.

Understand the concept and importance of prototypes in usability testing.

Distinguish between various types of usability evaluation methods and data.

Understand the definition and classification of IQ scores, including identifying scores for giftedness and mental retardation.

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Definitions:

Source Traits

Fundamental characteristics that underlie an individual's behavior, forming the foundation of their personality.

16 PF Test

A personality test that measures sixteen personality factors, used for psychological evaluation.

Factor Analysis

A statistical technique that explains the variance among observed, related variables through a smaller number of latent variables, known as factors.

Genetically Based

Characteristics or traits that are influenced by genes inherited from one's parents.