All of the following are different types of reporting risk that an accountant must recognize as threats to accuracy of reports, except:
  a. Information risk.
  b. Financial risk.
  c. Data integrity risk.
  d. Strategic risk.
 
  Explanation
  Choice "c" is correct.
  There is no separate data integrity risk category.
  Choice "d" is incorrect.
  Strategic risk includes risks such as choosing inappropriate technology.
  Choice "b" is incorrect.
  Financial risk includes risks such as having financial resources lost, wasted, or stolen.
  Choice "a" is incorrect.
  Information risk includes risks such as loss of data integrity, incomplete transactions, or hackers.
高頓網校微信二維碼
關注高頓網校微信,*9時間獲取AICPA考試時間提醒,體驗全新備考方式
 
       高頓網校特別提醒:已經報名2014年AICPA考試的考生可按照復習計劃有效進行!另外,高頓網校2013年AICPA考試輔導高清課程已經開通,通過針對性地講解、訓練、答疑、模考,對學習過程進行全程跟蹤、分析、指導,可以幫助考生全面提升備考效果。
 
  報考指南:2014年AICPA報考指南 
  考前沖刺:AICPA 考試試題   考試輔導
  高清網課:AICPA網絡課程