Which of the Following Is Not One of the Underlying

question 43

Multiple Choice

Which of the following is not one of the underlying principles of an effective control environment as developed by COSO?

• A)The organization demonstrates a commitment to integrity and ethical values.
• B)The board of directors demonstrates independence from management and exercises oversight for the development and performance of internal control.
• C)Management establishes,with board oversight,structures,reporting lines,and appropriate authorities and responsibilities in pursuit of objectives.
• D)The organization considers the potential for fraud in assessing risks to the achievement of objectives.

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Definitions:

Content Analysis

A research method for the systematic analysis of media texts and communications to identify patterns, themes, or biases.

Qualitative Analysis

A research method focusing on understanding phenomena through examining non-numeric data like text, video, or audio, to identify patterns, themes, or meanings.

Ethical Principles

Fundamental guidelines or rules that help govern behaviors and decision-making in a moral or ethical manner.

Codes of Conduct

Written guidelines that outline expectations for behavior within an organization or community.