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Julia, an internal auditor, is formalizing a process to evaluate the effectiveness of the company's...

ACFE CFE-Fraud-Prevention-and-Deterrence Full Course Access
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Julia, an internal auditor, is formalizing a process to evaluate the effectiveness of the company's control system over time, including both ongoing evaluations and periodic separate evaluations. Julia’s initiative BEST pertains to which component of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control—Integrated Framework?

A.

Control activities

B.

Risk assessment

C.

Monitoring

D.

Control environment

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