The Control Environment Component of Internal Control Was Identified to Have

question 34

Multiple Choice

The control environment component of internal control was identified to have a number of different factors.Which of the following is NOT one of those factors?

• A)Management's oversight responsibility, including its philosophy and operating style
• B)The identification of sources of risk
• C)The integrity and ethical values of the entity's people
• D)The attention and direction provided by the board of directors