Regarding the Issue of Internal Control,the Internal Environment Itself Consists

question 63

Multiple Choice

Regarding the issue of internal control,the internal environment itself consists of many factors.An issue regarding a conflict of interest should be addressed as a component of which factor?

• A)organization structure
• B)commitment to integrity and ethical values
• C)the audit committee of the board of directors
• D)management's philosophy and operating style

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Definitions:

REBT

Rational Emotive Behavior Therapy, a form of psychotherapy that helps individuals identify irrational beliefs and patterns of thinking to develop healthier emotional responses and behaviors.

ABC Model

A cognitive-behavioral approach suggesting that it is not merely events that cause an individual distress, but rather the beliefs about those events.

Irrational Beliefs

False or unrealistic thoughts that can lead to emotional distress and behavioral problems.

Socratic Questioning

A technique in psychotherapy used to encourage a person to think more deeply and critically through asking systemic, disciplined questions.