Which of the following would NOT be considered part of monitoring in an internal control system?
A)Having an audit trail
B)Assessing performance of the system
C)Locating weakness of the system
D)Management involvement

Question

Quizplus · Accepted Answer

Monitoring in an internal control system involves activities such as assessing the performance of the system, locating weaknesses, and ensuring management involvement to make necessary adjustments. Having an audit trail, while important for transparency and accountability, is more related to the documentation and evidence aspect of internal controls rather than the monitoring process itself.

Which of the Following Would NOT Be Considered Part of Monitoring