Which of the Following Are Specific Factors Evaluated Under the COSO

question 14

Multiple Choice

Which of the following are specific factors evaluated under the COSO component "control activities?"

• A)separation of transactions from the authorization of documents
• B)proper authorization of transactions and activities
• C)separation of IT duties from user departments
• D)physical control over checks on performance and independent control over records
• E)both A and B
• F)both B and C
• G)both A and D

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Definitions:

Group Size

Refers to the number of individuals forming a cohesive social unit or team.

Test Subject

An individual or entity being experimented on or observed in a study to gain insights or gather data.

Conformity

The act of matching attitudes, beliefs, and behaviors to what is considered normal or acceptable in a society or group.

Self-Esteem

One's overall sense of self-worth or personal value.