Which Attribute Below Is Not an Aspect of the COSO

question 78

Multiple Choice

Which attribute below is not an aspect of the COSO ERM Framework internal environment?

• A)Enforcing a written code of conduct.
• B)Holding employees accountable for achieving objectives.
• C)Restricting access to assets.
• D)Avoiding unrealistic expectations.

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Definitions:

Abstract Thinking

The ability to think about objects, principles, and ideas that are not physically present.

Hypothetical Propositions

Statements or assertions that propose a possibility or theoretical scenario for the sake of argument.

Concrete Operational

The concrete operational stage is a phase in Piaget's theory of cognitive development where children between about 7 and 12 years old develop logical thinking but still struggle with abstract concepts.

Mathematical Transformations

Mathematical transformations involve the application of specific mathematical operations to alter a function or equation's form while preserving inherent relationships.