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:

Derivatives

Financial instruments whose value is derived from the value of an underlying asset, such as stocks, bonds, commodities, or currencies.

Group Administered

Refers to tests or assessments given to a group of individuals at the same time, often for efficiency in educational or organizational settings.

Otis-Lennon

A standardized test commonly used to assess verbal, quantitative, and spatial reasoning abilities in children.

WAIS-III

The Wechsler Adult Intelligence Scale, Third Edition, is a test designed to measure human intelligence through various cognitive tasks.