An ALJ's (Administrative law judges) decision is issued in the form of a(n) ________

Which of the following is the final step in the journalizing and posting process?

A) Posting the accounts to the ledger B) Identifying each account affected and its type C) Determining whether the accounting equation is in balance D) Determining whether each account has increased or decreased

Which of the below is not a component of the COSO ERM?

A) monitoring B) control environment C) risk assessment D) compliance with federal, state, or local laws