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NEW QUESTION: 1
Which of the following is an appropriate responsibility for the internal audit activity with regard to the organization's risk management program?
A. Ensuring that a proper and effective risk management process exists.
B. Identifying and ensuring that appropriate controls exist to mitigate risks.
C. Attaining an adequate understanding of the entity's key mitigation strategies.
D. Identifying and managing risks in line with the entity's risk appetite.
Answer: C
NEW QUESTION: 2
Was ist die Hauptfunktion, die Zwiebel-Routing-Netzwerke bieten?
A. Rückverfolgbarkeit
B. Nicht-Zurückweisung
C. Anonymität
D. Belastbarkeit
Answer: C
NEW QUESTION: 3
A corporation is a legal entity that has rights and obligations. The corporation has a responsibility to act in the best interests of its owners. What term describes the obligation of the corporation to act in the best interest of its shareholders?
A. Mission statement
B. Corporate charter
C. Ethical responsibility
D. Fiduciary responsibility
Answer: D
Explanation:
Explanation/Reference:
Answer option A is correct.
A fiduciary responsibility describes the obligation of the corporation to act in the best interest of the shareholders of the organization. Shareholders are the owners of the company.
Answer option B is incorrect. Ethical responsibilities are linked to the fiduciary responsibility of the company, but this isn't the best answer for the question.
Answer option C is incorrect. The mission statement establishes the purpose and vision of the company.
Answer option D is incorrect. The corporate charter establishes the entity as a legal being, but doesn't describe the fiduciary responsibilities.
Reference: Professional in Human Resources Certification Study Guide, Sybex, ISBN: 978-0-470-43096-5.
Chapter Four: Workforce Planning and Employment. Official PHR and SPHR Certification Guide, HR Certification Institute, ISBN: 978-1-586-44149-4, Section III, The US Body of Knowledge.
Chapter: Business Management and Strategy
Objective: Corporate Governance