The most important aspect of any system of controls is:
A) regular review by top management.
B) competent trustworthy personnel.
C) proper authorisation procedures.
D) separation of duties.

Question

Quizplus · Accepted Answer

Competent trustworthy personnel are considered the most important aspect of any system of controls because even the most well-designed control systems can be ineffective if the individuals responsible for implementing and maintaining these controls are not reliable and trustworthy.

The Most Important Aspect of Any System of Controls Is