A company is headquartered in the United States and has international subsidiaries in several countries. One of the company's international subsidiaries created several off-the-book accounts to pay bribes to foreign officials, and these payments were not properly reflected in the subsidiary's books and records. The subsidiary has certain internal controls in place, but does not utilize the COSO internal controls framework and does not have a compliance program in place. Based on the information presented, all of the following are violations by the subsidiary under the internal control provisions of the U.S. Foreign Corrupt Practices Act except the: *Source: Retired ICMA CMA Exam Questions. use of bribery payments. failure to use the COSO framework for internal controls. failure to have internal controls to ensure that transactions were appropriately recorded. lack of a compliance program as part of its system of internal controls. A company is headquartered in the United States and has international subsidiaries in several countries. One of the company's international subsidiaries created several off-the-book accounts to pay bribes to foreign officials, and these payments were not properly reflected in the subsidiary's books and records. The subsidiary has certain internal controls in place, but does not utilize the COSO internal controls framework and does not have a compliance program in place. Based on the information presented, all of the following are violations by the subsidiary under the internal control provisions of the U.S. Foreign Corrupt Practices Act except the: *Source: Retired ICMA CMA Exam Questions. use of bribery payments. failure to use the COSO framework for internal controls. failure to have internal controls to ensure that transactions were appropriately recorded. lack of a compliance program as part of its system of internal controls