The control environment component of internal controls includes all of the following except:
A)management's operating style.
B)access to computer programs.
C)organisational structure.
D)human resource policies and practices.

Question

Quizplus · Accepted Answer

Access to computer programs falls under the information and communication component of internal controls, not the control environment component. The control environment component includes management's operating style, organisational structure, and human resource policies and practices.

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