Which of the Following Is Not Part of the COSO

question 3

Multiple Choice

Which of the following is not part of the COSO framework?

• A)monitoring
• B)risk assessment
• C)certification by management
• D)control activities

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Definitions:

Primary Appraisal

The initial evaluation process where an individual assesses the significance and potential impact of an event or situation on their well-being.

Secondary Appraisal

An individual's evaluation of their ability to cope with the consequences of an identified stressor.

Psychological Dimensions

Refers to the different aspects or facets of psychology that characterize or influence human behavior and mental processes.

The Collective

Refers to a group or assembly of individuals considered as a whole, often within a social or cultural context.