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:

Human Brain

The human brain is the organ located in the head of humans that controls thought, memory, emotion, touch, motor skills, vision, breathing, temperature, hunger, and every process that regulates our body.

Behavioral Economists

Professionals who study the effects of psychological, cognitive, emotional, cultural, and social factors on the economic decisions of individuals and institutions.

Prone To Errors

Characterized by a higher likelihood or tendency to make mistakes or inaccuracies.

Temptation

An urge or desire to perform an action that may be beneficial in the short term but is generally considered unwise or detrimental to long-term goals.