Which of the following is not one of the interrelated components and principles of the COSO Enterprise Risk Management Framework 2013?
A)Risk assessment.
B)Control activities.
C)Substantive testing.
D)Information and communication.

Question

Quizplus · Accepted Answer

The COSO Enterprise Risk Management Framework 2013 includes five interrelated components and principles: (1) Internal Environment, (2) Objective Setting, (3) Event Identification, (4) Risk Assessment, (5) Risk Response, (6) Control Activities, (7) Information and Communication, and (8) Monitoring. Substantive testing is not one of these components and principles.

Which of the Following Is Not One of the Interrelated