81 40 420 430 440 450 460 90 100 110 120 130 140 150 160 170 180 190 200 210 220 47 48 49 51 52 53 54 55 56 57 58 59 60 50 Moving to another question will save this response. zion 47 Which of the following is NOT a principle of the Control Environment tier in COSO's internal control model? O Selecting, developing, and performing ongoing or separate evaluations of the components of internal control Commitment to attract, develop, and retain competent individuals Holding individuals accountable for their internal responsibilities Oversight by the board of directors, independent of management Moving to another question will save this response