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Control Environment. One of the Elements of an Organization's Control System Is

question 100

Essay

Control environment.
One of the elements of an organization's control system is the "control environment." Identify at least four factors that the auditor should consider when reviewing the control environment and discuss how the auditor would relate this review to the assessment of control risk.


Definitions:

Aversive Stimuli

Unpleasant or harmful stimuli that an organism seeks to avoid or escape.

Primary Reinforcer

A reinforcer that is innately satisfying; one that does not take any learning on the organism’s part to make it pleasurable.

Praise

Expression of approval, commendation, or admiration directed at an individual or group.

Money

A medium of exchange, in the form of coins and banknotes, used to facilitate transactions.

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