Control Activities Are Policies and Procedures Used by the Organization

Control activities are policies and procedures used by the organization to address identified risks. All of the following are some examples of control activities EXCEPT:

A) Internal accounting controls (e.g., segregation of duties, monitoring, reconciliation) .
B) Management controls (e.g., the plan, methods, and procedures adopted by management to ensure its goals are met, including systems for measuring, reporting, and monitoring program performance) .
C) Detective controls are designed to identify and correct undesirable events that have occurred.
D) Information technology controls (e.g., access security controls, data center operation controls) .