Which Assertion Is Not Specifically Addressed by Internal Control Objectives

question 30

Multiple Choice

Which assertion is not specifically addressed by internal control objectives?

• A) cut-off
• B) presentation and disclosure
• C) completeness
• D) existence

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Definitions:

HR Forecasting

The process used by Human Resources to predict an organization’s future labor needs and determine how to best fill those needs.

Personnel Categories

The classification of employees based on their job roles, responsibilities, or levels within an organization.

Human Resource Forecasters

Specialists who predict an organization's future human resource needs based on business data, trends, and strategic planning.

HR Forecasting

The process of predicting an organization's future demand for and supply of the right type of employees in the right number.