IIA Exam IIA-ACCA Topic 2 Question 98 Discussion

Actual exam question for IIA's IIA-ACCA exam

Question #: 98
Topic #: 2

A government agency maintains a system of internal control, according to the COSO model, and has made a change to its employee performance reviews and rewards program. This change relates to which of the following components of COSO's internal control framework?

AControl environment.

BControl activities.

CInformation and communication.

DMonitoring activities.

Show Suggested Answer

Suggested Answer: C

by Lettie at Mar 24, 2025, 01:51 AM

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Son

8 days ago

Hmm, I'm not so sure. This could also be about Information and Communication, as the changes might involve how performance data is collected and shared.

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Lea

9 days ago

I think it's more likely to be about Control Activities, since that's where the specific policies and procedures are implemented to ensure the objectives are met.

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Bette

13 days ago

The change to the employee performance reviews and rewards program seems to be related to the Control Environment component of the COSO model. This is where the organization sets the tone and expectations around control.

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