A multiple optimal solution occurs when an empty cell has a cost change of ________ and all other empty cells are positive

Directors, management, external auditors, and internal auditors all play important roles in creating proper control procedures. Senior management is primarily responsible for:

a. Establishing and maintaining an organizational culture. b. Implementing and monitoring controls designed by the board of directors. c. Reviewing the reliability and integrity of financial and operational information. d. Determining the organization's risk appetite. e. Ensuring that external and internal auditors oversee the administration of the system of risk management and control processes.

It is a fact that supply chains have become increasingly more complicated in the past decade, with products moving across the globe. This means that:

A) loss reduction measures also have become more important B) there has been a growth of captive insurers C) duplication as a risk mitigant has also become more important D) hold-harmless agreements have become less relevant