Accountıng I Deneme Sınavı Sorusu #1229321
The Revised Internal Control-Integrated Framework states 17 principles that explain the basic concepts related to each component in an effective internal control.Which of the following is a principle about control activities?
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The organization demonstrates a commitment to integrity and ethical values. |
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The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives. |
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The organization considers the potential for fraud in assessing risks to the achievement of objectives. |
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The organization selects and develops control activities that contribute to the mitigation of risks to the achievement of objectives to acceptable levels. |
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The organization obtains or generates and uses relevant, quality information to support the functioning of internal control. |
The principles regarding control activities are as follows: • The organization selects and develops control activities that contribute to the mitigation of risks to the achievement of objectives to acceptable levels. • The organization selects and develops general control activities over technology to support the achievement of objectives. • The organization deploys control activities through policies that establish what is expected and procedures that put policies into action.
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