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Which of the following is not a component of internal control?

A. Control activities
B. Monitoring
C. Risk analysis
D. Control environment

User Geekoder
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Final answer:

The question contains a mistake as all the options provided are actual components of internal control according to the COSO framework. The components include control environment, risk assessment, control activities, information and communication, and monitoring.

Step-by-step explanation:

The components of internal control, as defined by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), include control environment, risk assessment, control activities, information and communication, and monitoring. Therefore, the options A. Control activities, B. Monitoring, and C. Risk analysis are all legitimate components of internal control. The question appears to have a typo or error as all the given options are actual components of internal control. It seems likely that a different option was intended to be the 'incorrect' choice. The question's subject matter is related to a fundamental concept within the field of accounting and auditing, which is taught in business courses at the college level.

User MarcelBeug
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