객관식
Which of the following is one of the five components of internal control as defined by the COSO framework?
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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 a company's internal control system as defined by the COSO framework?
A
Financial Reporting
B
Information and Communication
C
Control Environment
D
Risk Assessment
검증된 단계별 안내1
Understand the COSO framework: The COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework defines five components of internal control systems that organizations use to ensure effective operations, reliable financial reporting, and compliance with laws and regulations.
Identify the five components of the COSO framework: These components are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities.
Analyze the options provided in the question: Compare each option against the five components of the COSO framework to determine which one is NOT part of the framework.
Recognize that 'Financial Reporting' is not one of the five components: While financial reporting is an important aspect of internal controls, it is not explicitly listed as one of the five components in the COSO framework.
Conclude that the correct answer is 'Financial Reporting': This option does not align with the COSO framework's defined components, making it the correct choice for this question.
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