Which of the following is an element of the control environment?
A) participation by those charged with governance
B) commitment to competence
C) segregation of duties
D) both a and b

Question

Quizplus · Accepted Answer

Both participation by those charged with governance and commitment to competence are elements of the control environment, as defined by COSO's Internal Control-Integrated Framework. Segregation of duties, on the other hand, is a specific control activity rather than an element of the control environment.

Which of the Following Is an Element of the Control