Which of the following best describes control activities?

Control activities are best described as actions taken to mitigate risks within an organization. They are essential components of an effective internal control system, designed to ensure that an organization meets its objectives while minimizing the risk of fraud, error, and compliance failure. Control activities can include a wide variety of procedures such as approvals, authorizations, verifications, reconciliations, and operational performance reviews. By implementing these measures, organizations actively work to reduce the likelihood of undesirable events, including health care fraud.

The other options do not accurately capture the comprehensive nature of control activities. Training, while important, constitutes a separate function that enhances skills and knowledge but does not directly address risk mitigation. Confidential meetings might play a role in planning or strategy but do not represent the systematic processes aimed at controlling risks. Lastly, external audits are evaluative in nature and occur periodically to assess the effectiveness of the organization's controls, but they are not proactive control activities themselves. Therefore, the focus of control activities is on their direct role in managing and mitigating risks, making option A the most accurate choice.