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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Macy

2 months ago

Or maybe it's about Monitoring Activities, where the organization evaluates the effectiveness of the internal controls over time. Wouldn't that be a hoot?

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Jose

28 days ago

C: Actually, I think it could be Information and communication.

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Cassi

1 months ago

B: No, I believe it's more about Monitoring activities.

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Caprice

2 months ago

A: I think it might be related to Control activities.

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Son

3 months 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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Josephine

2 months ago

D: I think it could also be Monitoring activities, as the changes might require closer monitoring of employee performance.

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Veronika

2 months ago

C: I agree with B, it seems like the changes would impact how information is communicated within the organization.

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Lyndia

2 months ago

I see your point, but I still think it's more related to the control environment. It's about setting the tone at the top for performance expectations.

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Leonard

2 months ago

B: I see your point, but I believe it might actually fall under Information and communication, as it involves sharing performance data.

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Jin

3 months ago

A: I think it could be Control activities, since it involves changes to how tasks are carried out.

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Lyndia

3 months ago

I think you might be right. It could definitely involve how information is communicated within the organization.

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Lea

3 months 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

3 months 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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