ExpertHard1 markMultiple Choice
CPA · Question 09 · Area I: Information Systems
Which component of the COSO Internal Control framework is most directly related to the 'Governance and Culture' component of the COSO ERM framework when applied to cloud governance?
Which component of the COSO Internal Control framework is most directly related to the 'Governance and Culture' component of the COSO ERM framework when applied to cloud governance?
Answer options:
A.
Risk Assessment
B.
Control Environment
C.
Monitoring Activities
D.
Information and Communication
How to approach this question
Map COSO Internal Control components to ERM components.
Full Answer
B.Control Environment✓ Correct
The Control Environment is the foundation for all other components of internal control, providing discipline and structure. It corresponds to Governance and Culture in COSO ERM.
Common mistakes
Selecting Risk Assessment.
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