Which of the Following Is Not a Factor of Internal

question 29

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:

Prevalent

Widespread in a particular area at a certain time; commonly occurring or generally accepted.

Age 65

Commonly recognized as the traditional retirement age in many cultures and the eligibility age for senior benefits in some welfare systems.

Age 18

Represents the age at which an individual is often considered a legal adult in many countries, gaining new rights and responsibilities.

Poverty Rate

The percentage of the population living below the poverty line, which is typically defined as the income threshold below which an individual or family is considered unable to meet basic needs for living.