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A speech by the company president about the role of internal control is an example of ___ in COSO's Internal Control-Integrated Framework.
Capital
Economic resources used in the production of goods, including physical assets like machinery, buildings, or human skills and knowledge.
Financial Assets
Assets that derive their value from a contractual claim, such as stocks, bonds, and bank deposits.
Bonds
Financial instruments issued by corporations, governments, or other entities to finance projects or operations, representing a loan from the investor to the issuer that is to be repaid with interest.
Stock
Shares of ownership in a corporation, representing a claim on part of the corporation's assets and earnings.
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