Which of the following is not an element of COSO Enterprise Risk Management?
A)Enhancing risk response decisions
B)Reducing operating surprises and losses
C)Seizing opportunities
D)Improving deployment of information technology

Question

Quizplus · Accepted Answer

Improving deployment of information technology is not explicitly stated as an element in the COSO Enterprise Risk Management framework. The other three options (enhancing risk response decisions, reducing operating surprises and losses, and seizing opportunities) are considered core elements of the framework.

Which of the Following Is Not an Element of COSO