Which of the following is not included as a components of an organization's internal control structure in the COSO framework?
A) Control risk.
B) The control environment.
C) Risk assessment.
D) Control activities.

Question

Quizplus · Accepted Answer

Control risk is not a component of the COSO framework. The five components are the control environment, risk assessment, control activities, information and communication, and monitoring.

Which of the Following Is Not Included as a Components