The Control Environment Component of Internal Control Includes All of the Following

question 79

Multiple Choice

The control environment component of internal control includes all of the following except:

• A) Management's operating style.
• B) Access to computer programs.
• C) Organizational structure.
• D) Human resource policies and practices.

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Definitions:

Securities Exchange Act of 1934

A U.S. federal law that regulates the trading of securities, such as stocks and bonds, after the initial sale.

Good Faith Negligence Standard

A legal principle requiring individuals to act with honesty and without intent to defraud in situations where negligence is alleged.

Lead Audit Partner

The senior partner responsible for overseeing the audit process, ensuring compliance, and signing the audit report.

Rotate

The process of turning or moving something around a central point or axis.