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

question 18

Multiple Choice

The control environment component of internal controls 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:

Operational Efficiency

The ability of an organization to minimize its input costs while maximizing its output without sacrificing quality.

Customer-Focused Strategy

A business approach that prioritizes understanding and meeting the needs and preferences of customers.

Sophisticated Technologies

Advanced and complex technological systems or devices that offer improved capabilities or performance.

Computer Technology

Computer technology encompasses the hardware and software components required for the processing, storage, and communication of digital information.