Which of These Is Not One of the Fundamental Concepts

question 21

Multiple Choice

Which of these is not one of the fundamental concepts in the COSO report's definition of internal control?

• A) Internal control is a guarantee.
• B) Internal control is a process.
• C) Internal control is affected by people.
• D) Internal control is geared to the achievement of objectives in the overlapping categories of financial reporting, compliance and operations.

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Definitions:

Spastic Hand

A condition characterized by involuntary muscle contractions or spasms in the hand, affecting movement and dexterity.

Comfort Level

A subjective measurement of a person's well-being, ease, and physical or emotional satisfaction in a specific situation.

Working Height

The optimal height at which tasks and activities are performed to maintain comfort and reduce strain, often used in ergonomics.

Postoperative

Referring to the period of time and care following a surgical procedure, focusing on recovery and monitoring for complications.