A Risk/control Matrix Has Five Columns, the Last of Which

question 32

Multiple Choice

A risk/control matrix has five columns, the last of which is labeled "comments." Which of the following statements is most true?

• A)Because it is part of a risk/control matrix, the "comments" column is a control activity.
• B)Because it is part of a risk/control matrix, the "comments" column is a tool for risk assessment.
• C)If the comments are written by a department manager, they are part of establishing a strong control environment.
• D)Although the "comments" column may not align directly with one of the five elements of the COSO framework, including it in the risk/control matrix is a good idea.

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Definitions:

Depression

A common mental disorder that causes people to experience depressed mood, loss of interest or pleasure, feelings of guilt or low self-worth, disturbed sleep or appetite, low energy, and poor concentration.

Eclectic Approach

An integrative method in therapy that combines techniques and theories from different schools of psychological thought.

Abnormality

A significant deviation from common patterns or behaviors, often indicating the presence of psychological or physiological issues.

Psychoanalytic Theory

A theory of personality development and psychological functioning that emphasizes unconscious processes, the significance of childhood experiences, and the roles of sexual and aggressive drives in shaping behavior.