The greatest disadvantage of accounting measures of competitive performance is that they are relatively difficult to compute

Scott works in property and liability insurance marketing. He legally represents insurance purchasers, rather than insurance companies. Scott is paid a commission on the insurance placed with insurers. Scott is a(n)

A) exclusive agent. B) direct writer. C) branch manager. D) insurance broker.

Which attribute below is not an aspect of the COSO ERM Framework internal environment?

A) Enforcing a written code of conduct. B) Holding employees accountable for achieving objectives. C) Restricting access to assets. D) Avoiding unrealistic expectations.