Which of the Following Is Not a COSO Control Activity

question 42

Multiple Choice

Which of the following is not a COSO control activity?

• A) Reconciliations.
• B) Risk tolerance.
• C) Reviews of operating performance.
• D) Segregation of duties.

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Definitions:

Standard Quantity

The predetermined amount of material or inputs expected to be used in the production of a product or service.

Standard Price

The predetermined cost of a single unit of input, such as materials or labor, used in standard costing practices.

Direct Labour

The labor costs for employees directly involved in the production of goods or services.

Actual Hours

The real number of hours worked, as opposed to the planned or standard hours set for a job or task.