Which of the Following Is Not a Factor of Internal

question 2

Multiple Choice

Which of the following is not a factor of internal environment according to the COSO Enterprise Risk Management Framework?

• A)Analyzing past financial performance and reporting.
• B)Providing sufficient resources to knowledgeable employees to carry out duties.
• C)Disciplining employees for violations of expected behavior.
• D)Setting realistic targets for long-term performance.

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Definitions:

Delaminating

The process where layers of a composite material separate or split, often due to failure in bonding.

Bilge

The lowest part or area of a ship's hull, often used to collect excess water that can then be pumped out.

Fraud

The tort of intentionally or recklessly misleading another person or making statements without belief in their truth.

Independent Agent

An individual or entity contracted to perform tasks or services for another entity while retaining control over their work methods.