A necessary element of internal control is
A) a database
B) systems design
C) systems analysis
D) information and communication

Question

Quizplus · Accepted Answer

Information and communication are critical components of internal control as they help ensure that relevant information is captured, processed, and communicated in a timely manner to support decision-making and mitigate risks. Effective communication also helps foster a culture of accountability and transparency within an organization. While databases, systems design, and systems analysis may support internal control, they are not necessary elements on their own.

A Necessary Element of Internal Control Is