The COSO Principle That an Organization Should Identify and Assess

question 27

Multiple Choice

The COSO principle that an organization should identify and assess changes that significantly impact the system of internal control is related to which COSO component?

• A)Control environment
• B)Risk assessment
• C)Control activities
• D)Monitoring

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Definitions:

Emotional Appeals

Persuasive tactics that aim to elicit an emotional response from the audience to sway their opinions or actions.

Attitude-Behavior Link

The relationship between one's attitudes (feelings and beliefs) and one's actions, where attitudes are predictors of behavior under certain conditions.

Implicit Attitudes

Unconscious beliefs or feelings towards people, objects, or concepts, which can influence behavior and decision-making.

Directly Relevant Attitudes

Attitudes that are specifically related to and directly influence an individual's thoughts, feelings, and behaviour in a specific context.