CFE – Fraud Prevention and Deterrence — Question 19

Which of the following is NOT a responsibility of the organization’s board of directors?

Answer options

• A. Serving as the intermediaries between shareholders and management
• B. Acting as guardians of the organization's resources and assets
• C. Directing employees to execute business activities
• D. Assessing the strategy and underlying purpose of management's decisions and actions

Correct answer: C

Explanation

Option C is correct because directing employees is typically the role of management, not the board of directors. The board serves to oversee management and protect shareholder interests, as indicated in options A, B, and D, which accurately describe their responsibilities.