Which of the following is considered an organization-level control, as opposed to process-level or transaction-level?

Comprehensive and Detailed Step-by-Step Explanation:

Organization-Level Controls: These controls address risks at the entity-wide level, such as

governance, tone at the top, and policies affecting multiple processes. Personnel policies requiring

qualified employees are an organization-level control as they apply broadly across the organization.

Reference: COSO Framework defines organization-level controls as those that influence the entire

entity, like policies on competence and governance.

Other Options:

Option B: Supervision is a process-level control, as it directly relates to overseeing specific activities

within a department.

Option C: Segregated budgeting responsibilities are a transaction-level control, focused on specific

tasks within a process.

Thus, the correct answer is A.