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:

Profit

The financial gain realized when the amount of revenue gained from a business activity exceeds the expenses, costs, and taxes involved in sustaining the activity.

Total Costs

The complete sum of all expenses, both fixed and variable, incurred in the production of goods or services.

Break-even Quantity

The number of units that must be sold to cover all costs, after which profit begins to be generated.

Advertising Expenses

Costs incurred in promoting a product, service, or brand through various media, including print, online, television, and outdoor advertising.