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.

---

Definitions:

Employee-Selection Procedures

The methods and processes used by organizations to choose the most suitable candidates for positions from a pool of applicants.

Law Enforcement Agencies

Government institutions that are responsible for the prevention, detection, and investigation of crime, as well as the apprehension of offenders.

PATRIOT Act

Short for the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act, it is U.S. legislation passed in 2001 aimed at enhancing national security measures.

Equal Employment Opportunity Commission

A federal agency responsible for enforcing laws that make it illegal to discriminate against a job applicant or an employee because of the person's race, color, religion, sex (including pregnancy, transgender status, and sexual orientation), national origin, age (40 or older), disability or genetic information.