Which of the following is NOT one of the three pillars of reliable information?

Which of the following is NOT one of the three pillars of reliable information?

• A. Appropriate board oversight
• B. Established internal controls
• C. Data assurance
• D. External benchmarking (not a pillar)

Answer: (D)

The item tests which elements are considered the foundational supports for trustworthy information. The three pillars are appropriate board oversight, established internal controls, and data assurance, which together cover governance, process integrity, and independent verification. External benchmarking is a valuable activity for comparing performance, but it does not by itself establish reliability or verification of the information, so it is not one of the pillars.

The item tests which elements are considered the foundational supports for trustworthy information. The three pillars are appropriate board oversight, established internal controls, and data assurance, which together cover governance, process integrity, and independent verification. External benchmarking is a valuable activity for comparing performance, but it does not by itself establish reliability or verification of the information, so it is not one of the pillars.