Which of these is defined as "internally directing, controlling and evaluating an entity, process or resource"

Which of these is defined as "internally directing, controlling and evaluating an entity, process or resource"
A . Management
B . Governance
C . Assurance

View Answer

Answer: A

Explanation:

Management is defined as "internally directing, controlling and evaluating an entity, process or resource." Management involves overseeing the day-to-day operations of an organization, making decisions, setting policies, and ensuring that the organization’s resources are used effectively to achieve its goals. This function includes planning, organizing, leading, and controlling organizational activities to meet established objectives.

Reference: ISO 9001:2015 – Quality management systems C Requirements COSO Internal Control C Integrated Framework