BEC 2015 AICPA Released Questions Testlet Level: Difficult (20 MCQ) Please Note: These questions are released to the CPA Review providers
with the letter answer only (i.e. no explanation given).
This document contains copyrighted material from the American Institute of
Certified Public Accountants and is licensed to NINJA CPA Review for use
by its customers only.
Answers are on Page 12.
1. According to COSO, the four categories of entity objectives in the
enterprise risk management framework include each of the following,
except
Effective and efficient use of the entity's resources.
Compliance with applicable laws and regulations.
Implementation of internal controls.
Reliability of reporting.
BEC 2015: Difficult 1 www.another71.com