Question

final assessment questions (34 of 45) principle 11 of the coso internal control - integrated framework states that “the organization selects and develops general control activities over technology to support the achievement of objectives.” one aspect of this principle, regarding data governance, is that: management should carefully select appropriate control activities over technology infrastructure to ensure data completeness, accuracy, and availability. management must consider more than data integrity when developing data governance policies. for the analytics process to function effectively, the data inputs must be relevant, reliable, and consistent. the organization obtains or generates and uses relevant, quality information to support the functioning of internal control.

Explanation:

Principle 11 of COSO focuses on control activities over technology for objective - achievement. In terms of data governance, ensuring data completeness, accuracy, and availability through appropriate control activities over technology infrastructure is a key aspect. This aligns with the overall goal of the principle. Other options are either too broad (considering more than data integrity) or not directly related to the control - activity aspect of data governance in the context of technology infrastructure as specified by the principle.

Answer:

Management should carefully select appropriate control activities over technology infrastructure to ensure data completeness, accuracy, and availability.