Which COSO Internal Control-Integrated Framework Essential Component of an Effective

question 22

Multiple Choice

Which COSO Internal Control-Integrated Framework essential component of an effective internal control system includes the accounting system for identifying, recording, processing, and reporting transactions and financial data?

• A)Monitoring
• B)Information and Communication
• C)Control Activities
• D)Control Environment

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Definitions:

Guilford's Model

A theory of human intelligence by J.P. Guilford that classifies intelligence into operations, contents, and products.

Cognitive Ability

Refers to the capacity of the brain to think, learn, reason, solve problems, and process information.

Cube

A three-dimensional geometric figure with six equal square faces.