Which of the Following Fits Most Directly Under the Control

question 4

Multiple Choice

Which of the following fits most directly under the control activities components of the COSO IC framework?

• A) Company-level controls dealing with tone at the top.
• B) Overall methods for assigning authority and responsibility.
• C) The control environment.
• D) Accounting for shipping documents to ensure that all sales are recorded.

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Definitions:

Enhancement Method

Techniques or strategies used to improve a process, product, or service to increase its value or efficiency.

Vicarious Modelling

A learning process that occurs by observing the behaviors, outcomes, and consequences of others’ actions, rather than through direct personal experience.

Self-efficacy

An individual's belief in their own capability to execute behaviors necessary to produce specific performance attainments.

Observing Others

The practice of watching and learning from the actions, behaviors, and reactions of individuals or groups to gather insights or inform one's own behavior.