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) Identification of risks and opportunities affecting achievement of an entity's objectives
D) Improving deployment of information technology

Question

Quizplus · Accepted Answer

Improving deployment of information technology is not an element of COSO Enterprise Risk Management. The other three options - enhancing risk response decisions, reducing operating surprises and losses, and identification of risks and opportunities affecting achievement of an entity's objectives - are all elements of COSO ERM.

Which of the Following Is Not an Element of COSO