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:

Emotional Dissonance

The conflict or incongruity between one's experienced emotions and the emotions one displays in accordance with societal or occupational roles.

Surface Acting

A behavioral concept where individuals fake or modify their external expressions or emotions to meet certain expectations.

Deep Acting

An emotional labor strategy where individuals attempt to feel the emotions they are supposed to display, rather than just superficially acting them out.

Internal Emotion

A personal and subjective experience of feeling, which originates inside an individual and can influence their thoughts and behavior.