The internal control environment includes all of the following except:
A)organisational structure.
B)management philosophy and operating style.
C)human resource policies and procedures.
D)tests of control.

Question

Quizplus · Accepted Answer

Tests of control are not part of the internal control environment, but rather a component of the internal control system. The internal control environment includes factors such as organisational structure, management philosophy and operating style, and human resource policies and procedures that provide the foundation for effective internal control.

The Internal Control Environment Includes All of the Following Except