Which attribute below is not an aspect of the COSO ERM Framework internal environment?
A) enforcing a written code of conduct
B) holding employees accountable for achieving objectives
C) restricting access to assets
D) avoiding unrealistic expectations

Question

Quizplus · Accepted Answer

Restricting access to assets is more related to control activities rather than the internal environment, which focuses on the organization's culture and governance.

Which Attribute Below Is Not an Aspect of the COSO