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FHU Corporation Has Been Completing Its SEC Reporting Requirements Using

question 59

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FHU Corporation has been completing its SEC reporting requirements using XBRL for several months; the increased efficiency has increased profits, which in turn has had a positive impacton FHU's stock price. FHU tags its financial data using a dedicated software package. The company's Sarbanes-Oxley audits have become faster and less expensive as a result of XBRL.
-In the FHU scenario, which of the following internal controls addresses human error risk most effectively?


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The process of examining and understanding the characteristics, attitudes, and behaviors of the intended audience of a message or campaign.

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