Which of the Following Is Most Likely to Be Considered

question 19

Multiple Choice

Which of the following is most likely to be considered a material weakness in internal control?

• A) An ineffective control environment.
• B) Restatement of previously issued financial statements due to a change in accounting principles.
• C) Inadequate controls over non-systematic transactions.
• D) Weaknesses in risk assessment.

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Definitions:

Social Exchange

A theory suggesting that social behavior is the result of an exchange process, aiming to maximize benefits and minimize costs.

Organizations

Structured groups of people who work together toward shared goals using resources and systems.

Two-Factor Motivation-Hygiene Theory

A theory proposed by Herzberg that suggests job satisfaction and dissatisfaction arise from two distinct sets of factors—motivation factors and hygiene factors.

Herzberg

A psychologist known for the two-factor theory, which distinguishes between factors that cause job satisfaction and dissatisfaction.