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Identify the statement below that is not true of the 2013 COSO Internal Control updated framework.
Kohlberg
Refers to Lawrence Kohlberg, who developed a theory of moral development consisting of three levels and six stages.
Morality
Principles concerning the distinction between right and wrong or good and bad behavior, often guided by cultural, religious, or personal beliefs.
Preconventional
Preconventional morality is the first level of Lawrence Kohlberg's stages of moral development, where behavior is guided by punishments and rewards from the external environment.
Athletic
Relating to or involving the use of physical skills or capabilities, often in the context of sports or physical fitness.
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