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Which internal control framework component sets the overarching ethical tone of an organization and influences security awareness?

ARisk Assessment
BControl Activities
CControl Environment
DInformation and Communication

Explanation

* The Control Environment is the foundation of COSO Internal Control Framework setting organizational tone, values, and governance structure.
* Framework components: Control Environment, Risk Assessment, Control Activities, Information/Communication, and Monitoring.
* Strong control environment underpins all internal audit structures.

Exam Relevance
  • Topic: Auditing & Control
  • Subtopic: COSO Framework
Submitted by: mcqstutor Team More Finance & Accounting MCQs →

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