Which of the following is NOT a COSO framework component?
A) Internal environment
B) Event identification
C) Training practices
D) Risk assessment

Question

Quizplus · Accepted Answer

COSO's framework consists of five components: internal environment, risk assessment, control activities, information and communication, and monitoring activities. Training practices are not one of the components; they could be part of the internal environment or control activities but are not a standalone component in the COSO framework.

Which of the Following Is NOT a COSO Framework Component