A representative of a deceased partner may act as a temporary partner.

The SEC Interpretive Guidance "Management's Report on Internal Control Over Financial Reporting" approved in 2007, focuses management on internal controls that best protect against risk of material ________ in financial statements

A) fraud B) misstatements C) negligence D) mistakes

A student at the MSA University hacked into the university's official Web site and stole someconfidential information about the scholarship program. This incident is an example of________

A) a data breach B) asynchronous communication C) key escrow D) a sequence flow