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

---

Definitions:

Gender Violence

Acts of violence or aggression, including physical, sexual, and psychological abuse, targeted at individuals based on their gender, often perpetuating gender inequalities and discrimination.

Gender Equality

The state in which access to rights or opportunities is unaffected by gender.

Spousal Violence

Physical, sexual, or psychological harm by one partner against the other in a marital, cohabitating, or intimate relationship.

Equal-Pay Study

A research effort focused on analyzing and addressing the gaps in wages between different groups of workers, typically based on gender, race, or similar factors.