Which of the following best defines 'control activities'?

Control activities are best defined as tasks designed to ensure that management directives are followed. This includes various procedures and actions that organizations implement to mitigate risks and achieve their objectives. Control activities are essential components of an internal control system, as they help to maintain order and accountability within financial and operational processes.

Such activities can take many forms, including approvals, authorizations, verifications, reconciliations, and performance reviews. Each of these measures plays a critical role in safeguarding an organization's resources, ensuring the accuracy of financial reporting, and complying with laws and regulations. By enforcing control activities, an organization promotes adherence to policies and procedures, thus driving consistent performance and alignment with strategic goals.

While process improvements might enhance efficiency, they do not inherently ensure adherence to management directives. External service requirements may involve compliance with regulations but do not specifically relate to internal accountability. Training sessions for employees are valuable for skill development but do not directly represent the systematic controls or tasks necessary for governance. Thus, the option that most accurately reflects the essence of control activities is the one focused on ensuring adherence to management directives.