The third level of protection in the control hierarchy is:
A) the control environment
B) business process control plans
C) pervasive control plans
D) IT general controls

Question

Quizplus · Accepted Answer

The third level of protection in the control hierarchy is business process control plans. This level focuses on specific risks and controls within each business process. It includes detailed procedures, policies, and monitoring activities to ensure that the risk is effectively managed. The other options listed are part of the control environment (A), which is the first level, pervasive control plans (C), which is the second level, and IT general controls (D), which is the fourth level.

The Third Level of Protection in the Control Hierarchy Is