The Internal Control Model Developed by COSO Is Comprised of Five

question 76

Multiple Choice

The internal control model developed by COSO is comprised of five interrelated components.Among these components is the internal environment.Which attribute below is not part of the internal environment?

• A)the competence of an organization's people
• B)the integrity of an organization's people
• C)monitoring activities within the organization itself
• D)the ethical values of an organization's people

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Definitions:

Exploitation

The unfair use of people’s time or labour without compensating them fairly.

Corporation

An independent legal entity owned by shareholders, characterized by limited liability, perpetual succession, and the capacity to enter into contracts.

Unsafe Working Conditions

Work environments that pose potential risks to the health and safety of employees due to improper safety measures or hazardous materials.

Heterosexism

The presumption of heterosexuality as the norm, which can result in discrimination or bias against non-heterosexual orientations and identities.