Which of the Following Fundamental Concepts Is Stressed by the COSO

question 68

Multiple Choice

Which of the following fundamental concepts is stressed by the COSO report?

• A)Internal control is not affected by people
• B)Internal control is geared to the achievement of a company's objectives in the financial reporting area only
• C)Internal control is designed to detect all errors and irregularities that occur within a company's system
• D)Internal control is a process

---

Definitions:

Cachexia

A complex metabolic syndrome associated with underlying illness, characterized by severe body weight, muscle, and fat loss.

Body Mass Index

A measure of body fat based on height and weight that applies to adult men and women, used to categorize underweight, normal weight, overweight, and obesity.

Amenorrhea

The absence of menstruation in someone of reproductive age under conditions expected for menstruation.

Parotid Swelling

Inflammation or enlargement of the parotid glands, the largest of the salivary glands, which can be due to infection, blockage, or other medical conditions.