COSO Identifies Two Broad Groupings of Information System Controls

question 80

Short Answer

COSO identifies two broad groupings of information system controls. What are they?

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Definitions:

Intelligence

The ability to learn from experience, adapt to new situations, understand and handle abstract concepts, and use knowledge to manipulate one's environment.

Crystallized Intelligence

The capacity to apply acquired knowledge and experience efficiently.

Fluid Intelligence

The ability to solve new problems, use logic in new situations, and identify patterns, without relying on previously acquired knowledge.

EEG

A test that measures the electrical activity of the brain using small, flat metal discs attached to the scalp.