Which of the following is not an entity-level control that monitors other controls?
A) The internal audit function.
B) The audit committee.
C) The code of conduct.
D) The self-assessment program.

Question

Quizplus · Accepted Answer

The code of conduct is a set of rules and principles that guide an organization's actions and decisions, but it is not a control that monitors other controls. The internal audit function, audit committee, and self-assessment program are all examples of entity-level controls that monitor other controls.

Which of the Following Is Not an Entity-Level Control That