A Process, Effected by an Entity's Board of Directors, Management

Multiple Choice

A process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives related to the effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations is:

A) COSO's definition of internal control
B) AICPA's definition of stewardship
C) ACFE's definition of confidentiality
D) IMA's definition of competency