Which of the following statements is false?

Which of the following statements is false? 



A. The PCAOB focuses on the financial reporting objective of internal controls.

B. Management is required to base internal controls on a recognized control framework.

C. Most U.S. companies use the internal control framework developed by COSO.

D. All controls relevant to financial reporting are accounting controls.


Answer: All controls relevant to financial reporting are accounting controls


Learn More :