Control Activities Are Policies and Procedures Used by the Organization

question 286

Multiple Choice

Control activities are policies and procedures used by the organization to address identified risks. All of the following are some examples of control activities EXCEPT:

• A) Internal accounting controls (e.g., segregation of duties, monitoring, reconciliation).
• B) Management controls (e.g., the plan, methods, and procedures adopted by management to ensure its goals are met, including systems for measuring, reporting, and monitoring program performance).
• C) Detective controls are designed to identify and correct undesirable events that have occurred.
• D) Information technology controls (e.g., access security controls, data center operation controls).

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Definitions:

Method of Behavior Assessment

Techniques or strategies used to evaluate and understand an individual's behavior, often for the purpose of identifying needs, strengths, or areas for improvement.

Assesses Behavior

The process of observing, measuring, and evaluating an individual's actions or reactions in specific contexts.

Characteristics Behaviors

Observable actions or reactions of individuals that are indicative of their personality or psychological state.

Share

Represents a unit of ownership in a company or financial asset, entitling the shareholder to a portion of the corporation's assets and profits.