Which of the following is not one of the control components that are part of the framework used when analyzing an internal control system?
A) risk assessment
B) control activities
C) information and communication
D) reconciliations

Question

Quizplus · Accepted Answer

The other three components - risk assessment, control activities, and information and communication - are part of the framework used when analyzing an internal control system. Reconciliations, while important for ensuring accuracy and completeness, are not specifically named as a control component within this framework.

Which of the Following Is Not One of the Control