In the COSO Internal Control-Integrated Framework, control activities do NOT include
A)Independent reconciliations of assets and accounting records
B)Physical controls
C)Segregation of duties
D)Management controls

Question

Quizplus · Accepted Answer

Management controls are not included in control activities in the COSO Internal Control-Integrated Framework, as they are a separate component of the framework. Control activities include independent reconciliations of assets and accounting records, physical controls, and segregation of duties.

In the COSO Internal Control-Integrated Framework, Control Activities Do NOT