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IIA-CIA-PART1 · Question #40

IIA-CIA-PART1 Question #40: Real Exam Question with Answer & Explanation

The correct answer is D. Control environment. See the full explanation below for the reasoning.

Question

Which of the following internal control components has COSO identified as the most important?

Options

  • AInformation and communication
  • BRisk assessment
  • CControl activities
  • DControl environment

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