An example of a cash flow related to a liability that would not appear in the financing activities category of the statement of cash flows is

Global Economic Strategies, L.L.D., has been diligent in ensuring that their operations meet modern control standards. Recently, they have extended their control compliance system by incorporating policies and procedures that require the specification of company objectives, uncertainties associated with objectives, and contingency plans. They are transitioning from a ________ to a ________ control framework.

A) COSO-Integrated Framework; COBIT B) COBIT; COSO-Integrated Framework C) COBIT; COSO-ERM D) COSO-Integrated Framework; COSO-ERM E) COSO-ERM; COBIT

Companies such as Dell purchase complete designs for some digital devices from Asian developers. This is called

a. division of labor b. outsourcing c. implementing d. scenario planning