Which of the Following Is Not an Element of COSO

question 73

Multiple Choice

Which of the following is not an element of COSO Enterprise Risk Management?

• A) Enhancing risk response decisions
• B) Reducing operating surprises and losses
• C) Identification of risks and opportunities affecting achievement of an entity's objectives
• D) Improving deployment of information technology

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Definitions:

Contracts

Legally enforceable agreements between two or more parties that create mutual obligations.

Assignee

The party to whom rights or properties are transferred in an agreement or by legal means.

Obligor

An obligor is an individual or entity legally obliged to provide a benefit or payment to another under the terms of a contract.

Assignment

The transfer of rights, property, or obligations from one party to another, often seen in contractual and legal contexts.