14-The view of the entire database that illustrate the relationships between the files is:

A-Technical view

B-Conceptual view

C-Physical view

D-logical view

15- An intentional misstatement or omission of amounts or disclosures with the intent to deceive users is:

A- Misappropriation of assets.

B- Fraudulent financial reporting.

C- Control deficiency.

D- Stealing of entitys assets.

16- Earnings management is a sort of:

A- Fraudulent financial reporting.

B- Misappropriation of assets.

C- Control deficiency.

D- Stealing of entitys assets.

17-Which of the below is not a component of the COSO ERM?

A) monitoring

B) control environment

C) risk assessment

D) compliance with federal, state, or local laws,