Which of the following is NOT a CO organizational element?

The correct answer is derived from understanding the structure of CO (Controlling) in SAP. The components, or organizational elements, in CO are integral to managing costs, tracking profitability, and facilitating effective internal reporting.

A Controlling Area acts as the highest level of aggregation for costs and revenues. It encompasses one or more company codes and is pivotal in reporting and controlling tasks. Internal Orders are used for tracking costs related to specific tasks or projects within the organization. These are temporary measures to accumulate costs and are significant for project accounting.

On the other hand, an Organizational Concern and Business Process are not recognized as CO organizational elements. An Organizational Concern typically refers to the broader concept of how an organization is structured across various business functions, and while it influences the setup of CO elements, it does not serve as a CO structure itself. A Business Process may relate to various workflows within SAP but does not constitute a specific organizational element under CO.

Thus, selecting D as the answer highlights the non-structural nature of Business Process concerning the foundational components of controlling within the SAP framework.