A. Internal control and risk management are the two areas that are primarily impacted by human behavior. Therefore, those are the primary areas where management accountants have a responsibility to act as change agents within their organizations where ethics are concerned.
B. Although ethics are very important in preventing fraudulent financial reporting, financial reporting is not a primary area where management accountants have a responsibility to act as change agents within their organizations where ethics are concerned.
C. Management accounting is not a primary area where management accountants have a responsibility to act as change agents within their organizations where ethics are concerned.
D. Although ethics are very important in preventing fraudulent financial reporting, financial reporting is not a primary area where management accountants have a responsibility to act as change agents within their organizations where ethics are concerned.
