What does COSO stand for?
1363-CL#4-7Sep22

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Aim-Orn Jaikengkit
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5 questions
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1.
MULTIPLE CHOICE QUESTION
1 min • 5 pts
Committee on Secure Organizations
Council of Security Organizations
Council on Sponsoring Operations
Committee of Sponsoring Organizations
2.
MULTIPLE CHOICE QUESTION
1 min • 5 pts
Which of the following is a coverage area from COSO's framework?
Risk assessment
Reporting
Compliance
Entity-wide
3.
MULTIPLE CHOICE QUESTION
1 min • 5 pts
Which component of the control system deals with the attitude of management and employees towards the importance of internal audit controls?
Information and communication
Risk assessment
Control environment
Control activities
4.
MULTIPLE CHOICE QUESTION
1 min • 5 pts
Name the three most common internal audit control types.
Control environment, risk assessment, monitoring
Detective, corrective, preventative
Authorization, completeness, accuracy
Segregation of duties, corrective, preventative
5.
MULTIPLE CHOICE QUESTION
1 min • 5 pts
Which of the following is an example of segregation of duties?
The individual who opens the mail also takes the deposit to the bank
The individual who authorizes a purchase also approves the payment for the purchase
The individual who handles the cash does not have access to the accounting records
The individual who takes the deposit to the bank completes the bank reconciliation
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