COBIT's Accountability Framework Can Enhance Internal Control by Assigning Responsibility

question 37

Multiple Choice

COBIT's accountability framework can enhance internal control by assigning responsibility and designating authority for various tasks related to information systems security. Which of the following groups is ultimately responsible for developing and maintaining a strong internal control system?

• A) Board of directors.
• B) Management.
• C) External auditors.
• D) Internal auditors.

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Definitions:

Affect Emotion

The experience of feeling or emotion, which can influence perceptions, judgments, and behaviors.

Facial Feedback Hypothesis

The theory that suggests the movement and expressions of our face can influence our emotions.

Common-Sense View

The perspective that intuitions or beliefs held by the majority of people are correct, even without specialized knowledge or scientific evidence.

James-Lange Theory

A theory of emotion that suggests emotions occur as a result of physiological reactions to events.