Which of the following is NOT a responsibility of the organization ' s board of...

 Responsibilities of the Board of Directors:

The board is primarily responsible for oversight, governance, and ensuring the organization operates in the best interest of stakeholders. Key responsibilities include:

Acting as intermediaries between shareholders and management.

Safeguarding resources and assets.

Assessing management’s strategies and decisions.

 Why C is Correct:

Directing employees is a management responsibility, not a board function. The board focuses on oversight rather than operational execution.

 References:

ACFE governance principles emphasize the separation of oversight and operational roles​​.