Processes Like Separation of Duties and Internal Audits Are Most

question 48

Multiple Choice

Processes like separation of duties and internal audits are most closely associated with which element of the COSO internal control framework?

• A) Definition of internal control.
• B) Control activities.
• C) Monitoring.
• D) Risk response.

---

Definitions:

Lewin's Change Model

A framework describing organizational change through three stages: unfreezing, changing, and refreezing, to help understand and manage change processes.

Refreezing

A reiterated definition: The process of stabilizing and integrating new behaviors or changes into established norms and standards, ensuring lasting impact.

Structural Level

An analysis or approach focusing on the arrangement and organization of components within a system.

Cultural Diversity

The existence of a variety of cultural or ethnic groups within a society, organization, or community.