This Control Framework's Intent Includes Helping the Organization to Provide

question 11

Multiple Choice

This control framework's intent includes helping the organization to provide reasonable assurance that objectives are achieved and problems are minimized,and to avoid adverse publicity and damage to the organization's reputation.

• A) ISACA's control objectives for information and related technology
• B) COSO's internal control framework
• C) COSO's enterprise risk management framework
• D) none of the above

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Definitions:

Direct Costs

Expenses that can be directly traced to the production of a specific good or service, such as raw materials and direct labor.

Cost Object

Anything for which a separate measurement of costs is desired, such as products, services, or projects.

Economically Traced

The assignment of costs to a specific product or service based on the direct relationship between the cost and the object.

Activity-Based Costing

A technique which aims to assign costs to products or services based on the activities they require, providing detailed insights into spending and resource usage.