According to Maslow's hierarchy of needs, once an individual's lower-level needs (physiological, safety, and social needs) are met, they seek higher-level motivators such as esteem and self-actualization. Recognition falls under esteem needs, which include respect, status, and appreciation. Employees who feel valued and recognized are more likely to stay with an organization.
A). Social benefits - These are lower-level needs (belongingness/social needs), which have already been met in this scenario.
B). Compensation - While salary is important, it primarily addresses physiological and security needs, which are lower on Maslow's hierarchy. Once these are met, higher-level motivators like recognition become more influential.
C). Job safety - Safety and security are lower-level needs, and in this scenario, they are already met.
D). Recognition (Correct Answer) - Falls under esteem needs, which are crucial for employee retention once basic needs are satisfied.
IIA IPPF Standard 2120 - Risk Management includes talent management as part of organizational sustainability.
COSO ERM Framework - Human Capital Risk highlights employee motivation as a key factor in risk management.
IIA GTAG 7 - Managing IT Security Risks discusses employee satisfaction and its impact on organizational security and retention.
Explanation of Each Option:IIA References:

Assuming Raymar maintained a US $100,000 cash balance at the end of March, the amount to be borrowed or invested in April is the difference between cash receipts and disbursements. April's cash collections are US $45,000 [ $50,000 April sales x 50%) +$40,000 March sales x 50%)]. Disbursements for accounts payable are US $37,500 [$40,000 April payables x 75%) + $30,000 March payables s 25%)]. In addition to the accounts payable disbursements, payroll and other disbursements will require an additional US $100,000. Hence, total disbursements are estimated to be US $137,500. The net negative cash flow amount to be borrowed to reach the required minimum cash balance of US $100.000) is US $92,500 $137,500 - $45,000). Because the line of credit must be drawn upon in US $10,000 increments. the loan must be for US $100,000.

An advanced planning and scheduling system may be an element of a supply chain management application for a manufacturer. It controls the flow of materials and components within the chain. Schedules are created given projected costs, lead times, and inventories.