Which attribute below is not an aspect of the COSO ERM Framework internal environment?
A)Enforcing a written code of conduct.
B)Holding employees accountable for achieving objectives.
C)Restricting access to assets.
D)Avoiding unrealistic expectations.

Question

Quizplus · Accepted Answer

Restricting access to assets is more directly related to internal control activities, which are a separate component of the COSO ERM Framework, rather than the internal environment component. The internal environment encompasses the tone of an organization, including ethical values, integrity, and the environment in which they operate, rather than specific control activities like restricting access.

Which Attribute Below Is Not an Aspect of the COSO