... adversely affect an entity’s ability to achieve its objectives and execute its strategies, or from the setting of inappropriate objectives and strategies. Component—An entity or business activity ... misappropriations in ways that are difficult to detect. Misappropriation of assets can be accomplished in a variety of ways including: GLOSSARY OF TERMS GLOSSARY 13GLOSSARY Component management—Management ... auditor its knowledge of any allegations of fraud, or suspected fraud, affecting the entity’s financial statements communicated by employees, former employees, analysts, regulators or others....