Authorize payments to employees in the payroll system. Confirm reconciliation of amounts paid to payroll system calculations. In the COSO internal control framework, which component contains information specific to controls over technology? Control Environment. Risk Assessment. Control Activities. Information and Communication. What is the governance matrix focused on? Controls or efforts surrounding the processes. The application of RPA. Process owners having strategic authority. Leadership having functional authority. Which is not a key consideration of RPA implementation risks? Compliance with regulations. Robot versus people-based decisions. Internal versus external process. Hardware physical security. Which represents the sequence of steps in traditional software implementation? 1