Which of the Following Is Not Included as a Component

question 55

Multiple Choice

Which of the following is not included as a component of an organization's internal control structure in the COSO framework?

• A)Control risk.
• B)The control environment.
• C)Risk assessment.
• D)Control activities.

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Definitions:

Prefrontal Cortex

The part of the frontal lobes of the brain located just behind the forehead that is involved in decision making, problem-solving, and controlling behavior.

Temporal Lobes

Regions of the brain located beneath the temples, responsible for processing auditory information and involved in memory and emotion.

Short-term Memories

Memory stored for a brief period of time, usually for about 20 to 30 seconds, that holds a small amount of information before it is forgotten or transferred to long-term memory.

Retroactive Interference

The phenomenon where newly learned information interferes with the recall of information learned previously.