Which of the following is NOT a key element of good internal control?
A)Having competent, reliable and ethical personnel
B)Having a good working environment for employees
C)Having separation of duties
D)Having periodic audits

Question

Quizplus · Accepted Answer

A good working environment is beneficial but not a key element of internal control, which focuses on processes and procedures to ensure accuracy and prevent fraud.

Which of the Following Is NOT a Key Element of Good