Which of the following elements of internal control focuses upon locating weaknesses and improving control effectiveness?

Question

Quizplus · Accepted Answer

Monitoring is the element of internal control that focuses on locating weaknesses and improving control effectiveness. This involves ongoing monitoring and periodic evaluations of the system to identify areas where improvements are needed. The other elements of internal control, such as the control environment, risk assessment, and control procedures, are all important for establishing a strong control system, but they do not necessarily focus specifically on identifying weaknesses and improving effectiveness.

Which of the Following Elements of Internal Control Focuses Upon