16. Which of the following is LEAST likely to result from implementing an enterprise resource planning system to integrate information about business processes into a single database? (page 7-8) A. improved process performance B. fewer input errors C. seamless sharing of information D. fewer data redundancies 17. Which of the following is NOT a condition that can cause a system of internal controls to fail? (pag 6-21) A. unsustainable management objectives B. biased human judgment C. high risk appetite D. events beyond the organization's control 18. Which of the following is NOT included as a component of internal control by the COSO framework? (page 6-10) A. risk assessment B. information and communication C. management oversight D. monitoring activities 19. Which of the following is NOT one of the five characteristics of internal control emphasized by the COSO framework? (page 6-8) A. controls are geared to achievement of objectives B. controls are a process rather than a single procedure C. controls make desired outcomes certain D. controls are effected by people 2. olowing is one of the steps that management must take when determining how to respond to risks (page 6-22) A. establish business objectives B. list all threats C. demonstrate a commitment to integrity D. determine their risk appetite