Which of the following is the opportunity for employees to commit fraud?

The employee is experiencing financial hardship

a lack of internal controls within an organization

An employee is upset that he was passed over for a promotion

a clear policies and procedures for the employee to follow

Which of the following is NOT a true statement related to XBRL?

Each financial fact in the financial statements is tagged using an HTML tags.

A XBRL taxonomy is a dictionary of XBRL elements used in preparing financial statements

An XBRL instance document is created by mapping the information in the financial statements to elements in XBRL taxonomies.

A XBRL extension taxonomy is created by individual companies, if they cannot find appropriate elements in the standard taxonomies.

T

he first visualization you see in the report is a pie chart. If the analyst designing the visualization uses good practice, what is the likely purpose of this visualization?

Correlation

Distribution

Trend Evaluation

Part to Whole

Comparison

If a supplier can supply many items, and if an item can be supplied by only one supplier, then the relationship going from SUPPLIERS to ITEMS is __________.

1:1

1:N

M:N

N:1