According to COSO, each of the following is an example of an appropriate ongoing monitoring activity, except:

According to COSO, each of the following is an example of an appropriate ongoing monitoring activity, except:



a. Periodic analysis of variances between expectations and actual results.

b. Approval of high-dollar transactions by supervisors.

c. Follow-up of customer and vendor complaints regarding amounts due and owed.

d. Comparisons of information from various sources within the company.



Answer: B


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