COBIT's enablers include culture, ethics and behavior.Which element of the COSO internal control framework is most closely related to that enabler?
A)control environment
B)control behaviors
C)behavioral environment
D)all of these

Question

Quizplus · Accepted Answer

The COSO internal control framework includes five elements: control environment, risk assessment, control activities, information and communication, and monitoring activities. The control environment is most closely related to COBIT's enablers of culture, ethics, and behavior, as it emphasizes the importance of ethical values and expected behaviors within an organization's control environment. Control behaviors and behavioral environment are not specific elements of the COSO framework.

COBIT's Enablers Include Culture, Ethics and Behavior