According to COSO's Second Report, "Internal Control - Integrated Framework

question 22

Multiple Choice

According to COSO's second report, "Internal Control - Integrated Framework", what is the definition of internal control?

• A) A specific set of internal standards that when subordinate managers hold their workers up to will make the corporation run more efficiently.
• B) A SEC based initiative that is inspected and signed by the CEO and CFO.
• C) Five Elements that are written into corporate language and part of the employee handbook.
• D) A process, affected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives.

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Definitions:

Coping Self-statement

Positive affirmations or thoughts an individual uses to manage stress, anxiety, or challenging situations.

Meditation

A practice of focused attention and mindfulness, often used for stress reduction and relaxation.

Relaxation Training

Techniques designed to decrease stress and anxiety, including deep breathing, meditation, and progressive muscle relaxation.

Behavioral Medicine

An interdisciplinary field combining medical and psychological knowledge to treat and prevent psychological and physical disorders.