Each of the Following Is a Monitoring Procedure from the COSO

question 9

Multiple Choice

Each of the following is a monitoring procedure from the COSO monitoring guidance except:

• A) periodic evaluation and testing of controls by the internal auditors.
• B) supervisory reconciliations and other reviews of controls.
• C) analysis of and follow up on metrics that might identify control failures.
• D) cumulative access and authority of a super-user.

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Definitions:

Culture's Standards

The measures and norms that are adopted and recognized within a culture to guide behavior, practices, and evaluations of what is deemed acceptable or desirable.

Socially Disapproved

Actions or behaviors that are generally condemned or regarded negatively by society.

Behaviors

The way a person or group behaves or responds when faced with outside or inside forces.

Socialization

The process by which individuals learn and internalize the values, beliefs, and norms of their society, becoming functioning members of that society.