In Management's Internal Control Report That Is Now Required of All

question 70

Multiple Choice

In management's internal control report that is now required of all public companies, which of the following does not have a direct effect on a company's internal control system?

• A) internal auditors
• B) independent accountants
• C) Board of Director's audit committee
• D) Board of Trustees

---

Definitions:

Market Development

A strategic business process aimed at finding new markets or expanding existing ones for a product or service.

Dunkin' Donuts

A multinational coffee and donut company known for its wide variety of baked goods and beverages.

Doughnuts

A type of fried dough confection or dessert food, typically ring-shaped or without a hole and filled with various sweet fillings or toppings.

Puerto Rico

An unincorporated U.S. territory located in the northeastern Caribbean Sea, known for its rich culture, tropical climate, and historic sites.