Which one of the following below is not an element of internal control?

Question

Quizplus · Accepted Answer

Risk assessment, monitoring, and information and communication are all elements of internal control according to the Committee of Sponsoring Organizations of the Treadway Commission (COSO). However, behavior analysis is not specifically listed as an element of internal control by COSO. It may be a tool used to support internal control, but it is not an element in and of itself.

Which One of the Following Below Is Not an Element