Which Attribute Below Is Not an Aspect of the COSO

question 35

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:

Adaptability

The capacity to adjust to new conditions or changes in one's environment.

Efferent Nerves

Nerve fibers that carry signals away from the brain and spinal cord to the muscles and glands, facilitating action and response.

Afferent

Referring to the transmission of signals towards a central point, particularly nerves that carry impulses towards the brain or spinal cord.

Pyramidal

Referring to a structure, cell, or organization shaped like a pyramid, often used in describing certain brain cells or hierarchical systems.