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

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