Sometimes an Aspect of ICFR, Such as Management's Philosophy and Operating

question 104

Multiple Choice

Sometimes an aspect of ICFR, such as management's philosophy and operating style, has limited or no documentary:

• A) background.
• B) controls.
• C) information.
• D) evidence.
• E) conclusions.

---

Definitions:

American Law Institute (ALI) Rule

A standard for determining legal insanity, emphasizing the inability to understand the wrongfulness of an act or to act in a lawful manner.

M'Naghten Rule

A legal principle stating that a person cannot be held responsible for a crime if they were unaware of what they were doing or did not know it was wrong due to a mental disorder.

Durham Rule

A legal standard used to determine criminal liability, stating a defendant is not responsible if an unlawful act is the product of mental disease or defect.

Antisocial Conduct

Behavior that is hostile, aggressive, or damaging to societal relationships and rules.