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The definition of internal control developed by the Committee of Sponsoring Organizations (COSO) in the professional standards includes the reliability of financial reporting, compliance with applicable laws and
A. Safeguarding of entity assets.
B. Incorporation of ethical business practice standards.
C. Effectiveness of prevention of fraudulent occurrences.
D. Effectiveness and efficiency of operations.
Answer:D
D is corrent. The requirement is to identify the reply which is part of the definition of internal control developed by the Committee of Sponsoring Organizations (COSO). COSO defines internal control as a process—effected by an entity’s board of directors, management, and other personnel—designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (1) reliability of financial reporting, (2) effectiveness and efficiency of operations, and (3) compliance with applicable laws and regulations.
A is incorrect. This is not an aspect of the COSO objectives.
B is incorrect. This is not an aspect of the COSO objectives.
A is incorrect. This is not an aspect of the COSO objectives.