Which of the following is not a principle related to information and communicating in the updated COSO Integrated Control framework?
A)Communicate relevant internal control matters to external parties.
B)Obtain or generate relevant,high-quality information to support internal control.
C)Surround internal control processes with information technology that enables discrepancies to be identified.
D)Internally communicate the information necessary to support the other components of internal control.

Question

Quizplus · Accepted Answer

The updated COSO Integrated Control framework emphasizes the importance of communication and information in supporting internal control but does not specifically mandate surrounding internal control processes with information technology for identifying discrepancies. This choice does not accurately reflect the principles related to information and communication as outlined in the framework.

Which of the Following Is Not a Principle Related to Information