12-The process which is a component of COSO that identifies and analyzes risks that may prevent the organization from achieving its objectives is:

A- Risk assessment.

B- Control activities.

C- Information and communication.

D- Control environment.

13- The separation of the custody of asset from its accounting is related to which component of COSE:

A- Risk assessment.

B- Control activities.

C- Information and communication.

D- Control environment.

14- The IT Controls that apply to all aspects of the IT function and hence benefiting all of the applications are called:

A- Transaction controls.

B- Input controls.

C- General controls.

D- Application controls.