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:

Comparative Advantage

The ability of an individual, firm, or country to produce a good or service at a lower opportunity cost than other competitors.

Absolute Advantage

The ability of an entity to produce a good or service more efficiently (using fewer resources or generating higher output) than another entity.

Diplomatic Expertise

The skill and knowledge required to manage international relations and negotiate effectively on behalf of a state.

Differences in Tastes

Variations in consumer preferences that influence demand for products and services across different markets or demographics.