Control activities under SAS 109/COSO include
A) IT Controls, preventative controls, and Corrective controls
B) physical controls, preventative controls, and corrective controls.
C) general controls, application controls, and physical controls.
D) transaction authorizations, segregation of duties, and risk assessment

Question

Quizplus · Accepted Answer

Control activities, as outlined in SAS 109/COSO, encompass a broad range of actions and mechanisms. These include general controls, which ensure the proper operation and integrity of information systems; application controls, which are specific to individual software applications and ensure the accuracy, completeness, and authorization of transactions and data; and physical controls, which protect the security, integrity, and availability of both physical and digital assets.

Control Activities Under SAS 109/COSO Include