The Framework Most Likely to Be Used by the Client

question 43

Multiple Choice

The framework most likely to be used by the client in its internal control assessment is the:

• A)COSO internal control framework.
• B)COSO enterprise risk management framework.
• C)FASB 37 internal control definitional framework.
• D)AICPA internal control analysis manager.

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Definitions:

Learned Behaviors

Actions or responses that are developed as a result of experience or conditioning, rather than being innate or instinctual.

Subjective Discomfort

This term refers to personal feelings of pain, distress, or discomfort that are unique to an individual's experience and perception.

Inability To Function

A significant reduction in one's capacity to perform day-to-day activities, often due to physical, psychological, or emotional impairments.

Behavioral Model

A psychological framework concentrating on the study of observable behaviors, emphasizing the role of learning in behavior acquisition.