Work on a new dwelling was started on July 1. On August 1, the builder placed on record a mortgage. On September 1, work was completed and on October 25, the general contractor, not having been paid, files a mechanic's lien. Said lien has an effective date as of:

COSO's Guidance on Monitoring Internal Control Systems includes the following phases except

A) establishing a foundation for monitoring. B) designing and executing monitoring procedures that are based on risk. C) developing the objectives for the level of risk that can be tolerated by management. D) assessing and reporting the results.

The best way to end a thank-you note to an interviewer is to

A) confidently but tactfully ask when a decision will be made about filling the open position. B) ask for any feedback that would help you to improve your performance in upcoming interviews. C) correct any errors or misconceptions arising out of your interview. D) thank the interviewer again and conclude with a hopeful, forward-looking statement.