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It is hard to measure "intelligence." To do it the easy way, one can measure the circumference of the head, just above the ears, in inches, and call the result "intelligence." Not only is this method easy; it gives nearly the same number every time one repeats the measurement on the same person. Measuring intelligence this way is:
Promisee
An individual or entity to whom a promise or commitment is made.
Delegate Duty
The act of assigning one's responsibilities or tasks to another person, typically to someone subordinate.
Accountant
An accountant is a professional who performs financial functions related to the collection, accuracy, recording, analysis, and presentation of a business, organization, or individual's financial operations.
Audits
Examination and evaluation of an organization's or individual's financial records to ensure accuracy and compliance with laws and regulations.
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