What risk arises from improper training of certifying officers?

The risk of non-compliance and financial mismanagement arises from improper training of certifying officers because these officers are responsible for ensuring that financial documents and reports adhere to laws, regulations, and organizational policies. If certifying officers lack proper training, they may not fully understand their responsibilities or the necessary compliance standards. This can lead to errors in the certification process, resulting in significant financial repercussions, misappropriation of funds, and potential legal penalties for the organization.

In contrast, options suggesting increased productivity and efficiency, enhanced compliance and accuracy, and improved communication with clients imply positive outcomes typically associated with proper training rather than the detrimental effects of inadequate training. Properly trained officers are key to maintaining accurate financial reporting and accountability, while improper training undermines these critical functions.