Which of the following statements is an example of an effective internal preview?
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The three lines of defense model provides guidance for effective risk management and governance. Each of the three lines plays a distinct role with the University’s control environment. First Line of Defense – ManagementThe first line of defense lies with the business and process owners. Operational management is responsible for maintaining effective internal controls and for executing risk and control procedures on a day-to-day basis. This consists of identifying and assessing controls and mitigating risks. Additionally, business and process owners guide the development and implementation of internal policies and procedures and ensure activities are consistent with University goals and objectives. Mid-level managers may design and implement detailed procedures that serve as controls and supervise execution of those procedures by their employees. Second Line of Defense – Risk Management and ComplianceThe second line supports management to help ensure risk and controls are effectively managed. Management establishes various risk management and compliance functions to help build and/or monitor the first line-of-defense controls. Typical functions in this second line of defense include:
Management establishes these functions to ensure the first line of defense is properly designed, in place, and operating as intended. The second line of defense serves an important purpose but because of their management function, they cannot be completely independent. Third Line of Defense – Internal AuditThe third line of defense provides assurance to senior management and the board that the first and second lines’ efforts are consistent with expectations. The main difference between this third line of defense and the first two lines is its high level of organizational independence and objectivity. Internal Audit may not direct or implement processes, but they can provide advice and recommendations regarding processes. Additionally, Internal Audit may support enterprise risk management but may not implement or perform risk management other than inside of its own function. Internal auditors accomplish their objectives by bringing a systematic approach to evaluating and improving the effectiveness of risk management, control, and governance processes. External AuditorsExternal auditors are responsible for expressing an opinion on the fairness (accuracy within a degree of materiality) of the financial statements in conformity with certain accounting standards. Additionally, external auditors may provide assurance to the Board of Trustees regarding institutional compliance requirements (such as Title IV funding of financial aid). For additional information regarding the Three Lines of Defense, see IIA Position Paper: The Three Lines of Defense in Effective Risk Management and Control (PDF). References:COSO’s Take on the Three Lines of Defense Leveraging COSO across the Three Lines of Defense, July 2015 This privacy statement is effective as of May 2, 2022. Please note that this privacy statement will regularly be updated to reflect any changes in the way we handle your personal data or any changes in applicable laws. This page and its sub-pages tell you everything you need to know about how
Accenture PLC and/or its affiliates, subsidiaries and newly acquired companies ("Accenture"; "we") protect the personal data we process and control relating to you ("your personal data"; "your data") and which rights you have in relation to the processing of your personal data. Any Accenture entity located outside the
European Union will for the purposes of compliance with data privacy laws be represented by Accenture PLC. Below, we first give a general description of how Accenture protects your personal data. Further below, we also include specific information on the following: Accenture attaches great importance to your right to privacy and the protection of your personal data. We want you to feel secure that when you
deal with Accenture, your personal data are in good hands. Accenture protects your personal data in accordance with applicable laws and our data privacy policies. In addition, Accenture maintains the appropriate technical and organizational measures to protect your personal data against unauthorized or unlawful processing and/or against accidental loss, alteration, disclosure or access, or accidental or unlawful destruction of or damage thereto. The following sections provide further
details as to how Accenture processes your personal data: Which categories of personal data do we collect and how do we process such personal data? We collect personal data of our
employees, potential employees, clients, suppliers, business contacts, shareholders and website users. If the data we collect are not listed in this privacy statement, we will give individuals (when required by law) appropriate notice of which other data will be collected and how they will be used. The personal data we collect include the categories of personal data described in the sections
"How do we use personal data when you visit Accenture’s website?",
"How do we use cookies (and other tracking technologies)?", "How do we
use personal data when you visit our offices?" and "How do we use personal data for marketing purposes?", as well as any other categories of personal data referred to in this privacy statement or in other statements you have received. Below is also a
chart describing the categories of personal data we collect: In addition, for recruitment/employment purposes, Accenture may process the personal information set out in the below table. Except for certain information that is required by law or by Accenture policies (including management of an employment relationship with Accenture), your decision to provide any personal data to us is voluntary. You will therefore not be subject to adverse consequences if you do not wish to provide us with your personal data. However, please note that if you do not provide certain information, we may not be able to accomplish some or all of the purposes outlined in
this privacy statement, and you may not be able to use certain tools and systems which require the use of such personal data. If you provide us with personal data of another person (for instance, a potential employee/referral), you are responsible for ensuring that such person is made aware of the information contained in this privacy statement and that the person has given you his/her consent for sharing the information with Accenture. The above-mentioned categories of personal data have been obtained either directly from you (for example, when you provide information to sign up for a newsletter or register to comment on a forum website) or indirectly from certain third parties (for example, through our website’s technology). Such third parties include our affiliates, public authorities, public websites and social media, suppliers and vendors. For which purposes and on which legal basis do we use your personal data? Accenture uses your personal data only where required for specific purposes. Please view the table below for (i) a list of the purposes for which Accenture uses your personal data and (ii) an overview of the legal basis for each such purpose.
Where the above table states that we rely on our legitimate interests for a given purpose, we are of the opinion that our legitimate interests are not overridden by your interests, rights or freedoms, given (i) the transparency we provide on the processing activity, (ii) our privacy by design approach, (iii) our regular privacy reviews and (iv) the rights you have in relation to the processing activity. If you wish to obtain further information on this balancing test approach, please contact Accenture’s Data Privacy Officer. We will process your personal data for the purposes mentioned above based on your prior consent, to the extent such consent is mandatory under applicable laws. To the extent you are asked to click on/check "I accept", "I agree" or similar buttons/checkboxes/functionalities in relation to a privacy statement, doing so will be considered as providing your consent to process your personal data, only in the countries where such consent is required by mandatory law. In all other countries, such action will be considered as a mere acknowledgement and the legal basis of the processing of your personal data will not be your consent but any other applicable legal basis. We will not use your personal data for purposes that are incompatible with the purposes of which you have been informed, unless it is required or authorized by law, or it is in your own vital interest (e.g. in case of a medical emergency) to do so. Will we share your personal data with third parties? We may transfer personal data to our service providers, professional advisors, public and governmental authorities or third parties in connection with a (potential) corporate or commercial transaction. Such third parties may be located in other countries. Before we do so, we shall take the necessary steps to ensure that your personal data will be given adequate protection as required by relevant data privacy laws and Accenture’s internal policies. Accenture may also transfer your personal data to any of its global affiliates/partners in furtherance of any visits to our Accenture locations. For example, we may disclose personal information to third parties for other business purposes as follows:
We may also share your information in connection with a substantial corporate transaction, such as the sale of a website, a merger, consolidation, asset sale, initial public offering, or in the unlikely event of a bankruptcy. Unless you are otherwise notified, any transfers of your personal data from within the European Economic Area (EEA) to third parties outside the EEA will be based on an adequacy decision or are governed by the standard contractual clauses (a copy of which can be obtained through the contact information included below). Any other non-EEA related transfers of your personal data will take place in accordance with the appropriate international data transfer mechanisms and standards. What about sensitive data? We do not generally seek to collect sensitive data (also known as special categories) through this site or otherwise. In the limited cases where we do seek to collect such data, we will do this in accordance with data privacy law requirements and/or ask for your consent. The term "sensitive data" refers to the various categories of personal data identified by data privacy laws as requiring special treatment, including in some circumstances the need to obtain explicit consent from you. These categories include racial or ethnic origin, political opinions, religious, philosophical or other similar beliefs, membership of a trade union, physical or mental health, biometric or genetic data, sexual life or orientation, or criminal convictions and offences (including information about suspected criminal activities). What about data security? We maintain organizational, physical and technical security arrangements for all the personal data we hold. We have protocols, controls and relevant policies, procedures and guidance to maintain these arrangements taking into account the risks associated with the categories of personal data and the processing we undertake. We adopt market leading security measures to protect your personal data. This includes (without being limitative):
Where will your personal data be processed? As a global organization with offices and operations throughout the world, personal data we collect may be transferred or be accessible internationally throughout Accenture's global business and between its entities and affiliates. Any such transfers throughout Accenture’s global business take place in accordance with the applicable data privacy laws and in accordance with our Binding Corporate Rules ("BCR"). Our BCR reflect the standards contained in European data privacy laws (including the General Data Protection Regulation). Having our BCR means that all our group entities which have signed up to our BCR have to comply with the same internal rules. It also means that your rights (see "Which rights do you have with respect to the processing of your personal data?") stay the same no matter where your data are processed by Accenture. Download a copy of Accenture's BCR. What are the sources we get your personal information from? If we do not obtain your personal information directly from you, we may obtain it from the following sources: publicly available sources (registers or the internet), Accenture employees, contractors, (prospective) members of board of directors, shareholders, Accenture’s affiliates, subsidiaries and newly acquired businesses, employers of our contractors, public authorities, public websites and social media, previous employers, educational institutions, suppliers and vendors (including third party data providers). In section 5, you can find more information on the sources of your personal information for marketing purposes. How long will your personal data be retained by us? We will retain your personal data only for as long as is necessary. We maintain specific records management and retention policies and procedures, so that personal data are deleted after a reasonable time according to the following retention criteria:
Which rights do you have with respect to the processing of your personal data? You are entitled (in the circumstances and under the conditions, and subject to the exceptions, set out in applicable law) to:
To the extent the processing of your personal data falls in scope of our BCR, you may also want to review your rights under our BCR. To the extent that the processing of your personal data is based on your consent, you have the right to withdraw such consent at any time by contacting Accenture’s Data Privacy Officer. Please note that this will not affect Accenture’s right to process personal data obtained prior to the withdrawal of your consent, or its right to continue parts of the processing based on other legal bases than your consent. If, despite our commitment and efforts to protect your personal data, you believe that your data privacy rights have been violated, we encourage and welcome individuals to come to Accenture first to seek resolution of any complaint. You have the right at all times to register a complaint directly with the relevant supervisory authority or to make a claim against Accenture with a competent court (either in the country where you live, the country where you work or the country where you deem that data privacy law has been infringed). Contact us to exercise any of your rights. If you would like to exercise your erasure, rectification, or access rights in reference to your data as a job applicant, you may also click here. Any other rights can be exercised by contacting us. 2. How do we use personal data when you visit Accenture’s website?In addition to the information set out above, the following sections describe how we use personal data when you visit Accenture’s website:
Which personal data do we gather? Accenture collects personal data at its websites in two ways: (1) directly (for example, when you provide personal data to sign up for a newsletter or register to comment on a forum website); and (2) indirectly (for example, through our website's technology). We may collect and process the following personal data:
Do we include (links to) websites and programs of third parties? Our websites may include:
We do not accept any responsibility or liability for such third parties’ sites or programs. Please check such third parties’ terms of use and privacy statements before using and providing any information to such third parties’ sites and programs. How do we use personal data that we collect from our websites? We use personal data for the purposes described in the section "For which purposes and on which legal basis do we use your personal data?" above, as well as to provide you with information you request, process online job applications, and for other purposes which we would describe to you at the point where it is collected. For example:
We analyze your IP and browser information to determine what is most effective about our website, to help us identify ways to improve it and make it more effective. Please see the Cookies section below for more information. 3. How do we use cookies (and other tracking technologies)?In addition to the information set out above, this section describes how we use cookies and other tracking technologies. We analyze your IP and browser information to determine what is most effective about our website, to help us identify ways to improve it and, eventually, to determine how we can tailor our website to make it a more positive and relevant user experience. Please see our Cookies policy for more details including for information about your choices with respect to advertising and social media cookies and for access to our cookie consent manager. 4. How do we use personal data when you visit our offices?In addition to the information set out above, this section describes how we use personal data when you visit Accenture offices. Please click here to receive further details on how we process your personal data when visiting our offices (this sub-page also relates to the potential processing of your personal data through CCTV and access management systems in case such CCTV and access management systems are active.) 5. How do we use personal data for marketing purposes?In addition to the information set out above, the following sections describe how we use personal data for marketing purposes:
What are the sources of marketing data? The bulk of the personal data we collect and use for marketing purposes relates to individual employees of our clients and other companies with which we have an existing business relationship. We may also obtain contact information from public sources, including content made public at social media websites, to make an initial contact with a relevant individual at a client or other company. Do we send targeted e-mails? We send commercial e-mail to individuals at our client or other companies with whom we want to develop or maintain a business relationship in accordance with applicable marketing laws. Our targeted e-mail messages typically include web beacons, cookies, and similar technologies that allow us to know whether you open, read, or delete the message, and links you may click. When you click a link in a marketing e-mail you receive from Accenture, we will also use a cookie to log what pages you view and what content you download from our websites, even if you are not registered at or signed into our site. Targeted e-mails from Accenture may include additional data privacy information, as required by applicable laws. Do we send push notifications? If you use our mobile applications, you may receive notifications such as notifications of industry topics you selected to follow within the mobile app or live events information. With your consent provided through the app permissions/settings, we may send push notifications or alerts to your mobile device even when you are not logged in. At any time, you can manage your push notification preferences or deactivate these notifications by turning off the notification settings in the mobile app or in the device settings/app permissions of your mobile device. Do we maintain Customer Relationship Management (CRM) databases? Like most companies, Accenture uses customer relationship management (CRM) database technology to manage and track our marketing efforts. Our CRM databases include personal data belonging to individuals at our client and other companies with whom we already have a business relationship or want to develop one. The personal data used for these purposes includes relevant business information, such as: contact data, publicly available information (e.g. board membership, published articles, press releases, your public posts on social media sites if relevant for business purpose), your responses to targeted e-mail (including web activity following links from our e-mails), website activity of registered users of our website, and other business information included by Accenture professionals based on their personal interactions with you. Do we combine and analyze personal data? We may combine data from publicly available sources, and from our different e-mail, website, and personal interactions with you (this includes information collected across our different websites such as our careers and corporate sites and information collected when you sign-up or log on to our sites or connect to our sites using your social media credentials (such as LinkedIn and Xing). We combine this data to better assess your experience with Accenture and to perform the other activities described throughout our privacy policy. Do we share personal data with third parties? In addition to the third parties mentioned in the section "Will we share your personal data with third parties?" above, we may share your personal data with marketing agencies. What are your rights regarding marketing communications? You can exercise your right to prevent marketing communications to you by checking certain boxes on the forms we use to collect your personal data, or by utilizing opt-out mechanisms in e-mails we send to you. In such cases, we will retain minimum personal data to note that you opted out in order to avoid contacting you again. 6. How else might we use your personal dataIn addition to the information set out above, the following sections describe other specific uses of personal data by some Accenture affiliates. Below, we provide you with further details about how we process your personal data in connection with any content creation / production purposes. Content creation / production activities Some Accenture entities are in the business of content production. We may process your personal data for these TV, film, marketing, advertising or other related content creation, production and distribution activities. What personal data do we process in connection with production activities?
If you have any questions on data privacy or any aspects of our production activities, please contact us. 7. Contact usPlease contact us here if:
You can also contact Accenture as data controller of your personal data via our Data Privacy Officer (preferably electronically) or via post, clearly marked for the attention of the Data Privacy Officer, on this address: Accenture Limited Dublin, 1 Grand Canal Square, Grand Canal Harbour, Dublin 2, Ireland. What is an example of an internal preview?Examples of internal previews include statements like "there are a couple of points I would like to make here," "there is both a problem and a solution to propose," or "there are several items to note in this section." Each of these statements might be followed by more detailed, though brief, explanations of what is to ...
What is an internal preview?INTERNAL PREVIEWS:
Internal previews direct the audience to what areas will be covered next. Internal previews generally appear once the speaker has finished a transition and after a new main point. The speaker simply previews the subpoints which make up the point being addressed.
What is an internal preview in a speech quizlet?Internal preview. A statement in the body of the speech that tells the audience know what the speaker is going to discuss next. Internal summary. A statement in the body of the speech that summarizes the speaker's preceding point(s)
What is the purpose of using an internal preview quizlet?Using an internal preview is akin to giving the audience an advance warning of what is to come. A quick review of what a speaker has just said in a main point or subpoint; used to help an audience remember a particularly detailed point.
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