登录之后可查看解析

A is corrent because when a significant portion of management’s compensation is represented by stock options, risk may be involved in that management is under great pressure to report earnings that meet projected profit goals; this will ordinarily increase management compensation significantly and, under some circumstances, create a pressure to report overstated earnings to meet those projections.
B is incorrect because an active audit committee is likely to control management’s aggressive reporting, and thereby is less likely to affect the entity’s control environment.
C is incorrect because when internal auditors have direct access to the entity’s board of directors, this may decrease the likelihood of overly aggressive accounting to meet projected profit goals and is less likely to affect the control environment.
D is incorrect because such external policies are ordinarily beyond management’s control and would have a limited effect on the control environment.