Monitoring is the primary component of an internal control system .
Option A is correct .
A company's management, board of directors, and other employees execute internal control procedures with the goal of providing a reasonable level of assurance that the data is accurate, timely, and reliable. of compliance with pertinent laws, regulations, rules, agreements, policies, and procedures.
Internal controls can help firms become more operationally efficient by improving the accuracy and timeliness of financial reporting, as well as by assisting them in adhering to legal requirements and preventing employees from stealing or engaging in fraud. Monitoring, information and communication, risk assessment, control actions, and the control environment are the five interrelated components that make up an internal control framework.
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