Which of the Following Is Not a Factor That Relates

question 15

Multiple Choice

Which of the following is not a factor that relates to opportunities to commit fraudulent financial reporting?

• A)Lack of controls related to the calculation and approval of accounting estimates
• B)Ineffective oversight of financial reporting by the board of directors
• C)Management's practice of making overly aggressive forecasts
• D)High turnover of accounting, internal audit, and information technology staff

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Definitions:

Competency Model

A framework that defines the specific skills, behaviors, and capabilities required for success in a particular role or organization.

HR Professionals

Individuals specialized in managing and advising on processes related to human resources, including recruitment, compensation, and employee relations.

Business Mastery

The comprehensive understanding and effective application of business principles, strategies, and practices to achieve sustained success.

HRISs

Human Resource Information Systems, which are integrated software systems designed to manage people, policies, and procedures in an organization.