Which of the Following Is Not a Principle Related to Information

Multiple Choice

Which of the following is not a principle related to information and communicating in the updated COSO Integrated Control framework?

A) Communicate relevant internal control matters to external parties.
B) Obtain or generate relevant,high-quality information to support internal control.
C) Surround internal control processes with information technology that enables discrepancies to be identified.
D) Internally communicate the information necessary to support the other components of internal control.