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18. HexaCo has various policies and procedures pertaining to the company’s operations. These policies and procedures are routinely referred to and adhered to, as they support management directives. According to the COSO Integrated Framework, policies and procedures which assist in achieving management directives would be examples of which element of internal control?

Information and communication

Control activities

Monitoring

Control environment

Expert Answer

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Nyctalus

Answer: Control activities

                 

Explanation: In simple words, control activities refers to the policies and procedures that help the management to reduce the risk they have identified. These activities reports as a support structure for other operating activities of the business.

In the given case, hexa company has policies and procedures that supports managements initiatives. Hence the given case depicts the control activities element.

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