Top management's general attitude about internal control and risk is called _______ in the COSO internal control framework and ______ in the enterprise risk management framework.

Question

Quizplus · Accepted Answer

In the COSO internal control framework, the term "control environment" is used to describe top management's attitude towards internal control and risk. In the enterprise risk management framework, this is referred to as the "internal environment."

Top Management's General Attitude About Internal Control and Risk Is