Which of the following items is not one of the five components of an internal control system,

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Which of the following items is not one of the five components of an internal control system, according to the COSO framework?

a. Control environment. 

b. Risk assessment. 

c. Information and communication. 

d. Control activities. 

e. Completeness and accuracy.

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Auditing And Assurance Services

ISBN: 9781266796852

9th Edition

Authors: Timothy Louwers, Penelope Bagley, Allen Blay, Jerry Strawser, Jay Thibodeau

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