Which of the Following Is Not an Element of the Control

question 147

Multiple Choice

Which of the following is not an element of the control environment?

• A)management philosophy and operating style
• B)organizational structure of the firm
• C)well-designed documents and records
• D)the participation of the board of directors and the audit committee

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Definitions:

Proof Beyond A Reasonable Doubt

The highest standard of proof required in criminal trials, ensuring that there is no reasonable alternative to the conclusion that the defendant is guilty.

Rational Basis

A standard of judicial review that requires laws or actions to be reasonably related to a legitimate governmental interest.

Administrative Procedures Act

A federal statute that governs the way administrative agencies of the U.S. government may propose and establish regulations, ensuring public participation and transparency.

Enabling Statute

An enabling statute is a law that gives appropriate authority to a government body or agency to take certain actions or make regulations.