객관식
Which of the following is NOT a part of the role of internal auditors in relation to the five components of internal controls?
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6. Internal Controls and Reporting Cash
Five Components of Internal Controls
객관식
Which of the following is NOT one of the five components of internal control as defined by COSO?
A
Control Environment
B
Budgetary Control
C
Risk Assessment
D
Information and Communication
검증된 단계별 안내1
Understand the context of the question: The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines internal control as a process designed to provide reasonable assurance regarding the achievement of objectives in operations, reporting, and compliance.
Review the five components of internal control as defined by COSO: These are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities.
Compare the options provided in the question with the five components of internal control: Control Environment, Risk Assessment, and Information and Communication are part of the COSO framework.
Identify the term 'Budgetary Control' in the options: Budgetary Control is not one of the five components of internal control as defined by COSO. It is a separate concept related to financial planning and management.
Conclude that the correct answer is 'Budgetary Control' because it does not belong to the COSO framework for internal control components.
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