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BEC 2024 Exam Questions & Answers 100% CORRECT
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BEC 2024 Exam Questions & Answers 100% CORRECT
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BEC 2024 Exam Questions & Answers100% CORRECT
COSO - ANSWERSCommittee of Sponsoring Organizations
COSO: ORC - ANSWERSOperating Reporting Compliance OBJECTIVES
COSO (CRIME) - ANSWERSControl Environment
Risk Assessment
Information and Communication
Monitoring Activities
Existing Control Activities
Internal control - ANSWERSIs a process that is designed & implemented by an organizations
management, board of directors, and other employees to provide reasonable assurance that the
organization will achieve its operating reporting & compliance objectives
Operation Objectives - ANSWERSeffectiveness and efficiency of the entity's operations, including
financial performance goals and safeguarding assets against loss
Reporting objectives - ANSWERS-focus of COSO
-pertain to the *reliability, timeliness, and transparency* of an entity's *external and internal financial
and non-financial reporting as established by regulators,* accounting standard setters, or the firm's
internal policies
compliance objectives - ANSWERSobjectives to help the company comply with all applicable laws and
regulations
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