[ryrydirp]

Hi, can someone help me with this question, it relates to COSO.

So, the COSO framework has the following:

1. Control Activities: policies & procedures to implement I/C

2. Risk Assessment: F/S misstated or fraud

3. Information and Communication: timely & accurate of information

4. Monitoring: Are I/C effective-report deficiencies

5. Control Environment: Tone at the top

My question is, if someone’s job duties is to input numbers into the computer like data entry or booking journal entries, what type of component is it?

For me, I can’t decide if it is a control activity or information/communication component. I feel like control activity could be it because it is an “activity” that someone is performing. However, maybe it could be info/comm since the person is entering in information. I don’t know which component it falls in.

What are your opinions?