List the six basic components of the basic communication process. ...

[Lobcity]

List the six basic components of the basic communication process.
 
  What will be an ideal response?

Question 2

What are the common characteristics of fraudulent journal entries outlined in SAS No. 99?
 
  What will be an ideal response?

[macagnavarro]

Answer to Question 1

The six primary components of the communication process include:
 Communicators - Communication is a coinciding, dynamic, and fluid process in which both the sender and receiver are communicators.
 Message - The message is the information (or understanding) to be shared.
 Channel - The channel is the means of communicating (for example, face-to-face, telephone, or email).
 Decoding - The ability to decode the message is necessary for understanding to occur. Thus, communication requires that the codes (or languages) of the communicators have some commonality.
 Noise - Noise is comprised of secondary signals that obscure or confuse the message. Noise, which might appear at any point in the communication process, can be either internal or external. Internal noise is attributable to the communicators themselves, while external noise is attributable to the physical setting.
 Environment - Aspects of the communication environment include both physical factors, such as the location, and personal factors, such as the individual experiences and cultural backgrounds of the communicators.

Answer to Question 2

As outlined in SAS No. 99, fraudulent journal entries have several common characteristics:
 JEs made to unrelated, unusual, or seldom-used accounts
 JEs recorded at the end of the period or as post-closing entries with little or no explanation
 JEs containing round numbers or a consistent ending number
 JEs applied to intercompany or related parties