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:

Demand Rate

The rate at which goods or services are requested or needed by consumers in a given market or period.

Push System

A type of inventory control system where products are manufactured or acquired based on forecasted demand, pushing products towards the consumer without immediate demand signals.

JIT

Just-In-Time, a production strategy aimed at reducing in-process inventory and associated carrying costs by producing and delivering products just as they are needed.

Service Organizations

Entities that primarily offer intangible goods to consumers through the provision of services instead of physical products.