Which of the Following Is Not a Subdivision of the COSO

question 112

Multiple Choice

Which of the following is not a subdivision of the COSO component "control environment?"

• A)Integrity and ethical values
• B)Management organization
• C)Human resources policies and procedures
• D)Commitment to competence

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Definitions:

Castas

Castas was a term used in colonial Spanish America to describe mixed-race individuals and the complex system of racial classification that emerged from interactions between Europeans, Indigenous peoples, and Africans.

Mulattos

Historically, a term used to describe people of mixed European and African descent.

Ota Benga

A Congolese Mbuti pygmy who was featured in an exhibit at the Bronx Zoo in the early 20th century, highlighting human rights abuses.

Bronx Zoo

An internationally renowned zoo located in the Bronx, New York City, known for its diverse animal collection and conservation efforts.