In order to provide useful information for an organization's risk management decisions, which of the following factors is least important to assess?
A company's budget for next year contains the following information:
How many equivalent units should the company plan to produce next year?

Which implemented control would best assist in meeting the control objective that a system have the capability to hold users accountable for functions performed?
In an analysis of alternative credit-management policies, which of the following components will cause the net present value of receivables on credit sales to increase, if everything else remains constant?
Which of the following methods, if used in conjunction with electronic data interchange (EDI), will improve the organization's cash management program, reduce transaction data input time and errors, and allow the organization to negotiate discounts with EDI vendors based on prompt payment?