You are a staff accountant on a risk advisory engagement. The scope of the review is limited to factors relating to the control environment according to the COSO-ICFR Framework. Which of the following is most likely to be beyond the scope of your engagement? Question 40 options: 1) Analyzing past financial performance and reporting. 2) Providing sufficient resources to knowledgeable employees to carry out duties. 3) Disciplining employees for violations of expected behavior. 4) Setting realistic targets for long-term performance