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    PracticeCPA®CPA ISC Practice Exam 2Question 09
    Hard1 markMultiple Choice
    Area I: Information SystemsIT InfrastructureArea I

    CPA · Question 09 · Area I: Information Systems

    Which component of the COSO Internal Control framework is most directly related to the 'Governance and Culture' component of the COSO ERM framework when applied to cloud governance?

    Answer options:

    A.

    Risk Assessment

    B.

    Control Environment

    C.

    Monitoring Activities

    D.

    Information and Communication

    How to approach this question

    Map COSO Internal Control components to ERM components.

    Full Answer

    B.Control Environment✓ Correct
    Control Environment
    The Control Environment is the foundation for all other components of internal control, providing discipline and structure. It corresponds to Governance and Culture in COSO ERM.

    Common mistakes

    Selecting Risk Assessment.
    Question 08All questionsQuestion 10

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