The attitudes of managers and directors are probably the most pervasive influences on the control environment.

Question

Quizplus · Accepted Answer

The attitudes of managers and directors can have a significant impact on the control environment of an organization, as they are responsible for setting the tone at the top and establishing the organization's culture and values. Their attitudes towards ethical behavior, compliance with laws and regulations, and the importance of internal controls can influence the behavior of employees throughout the organization. Therefore, it can be said that the attitudes of managers and directors are probably the most pervasive influences on the control environment.

The Attitudes of Managers and Directors Are Probably the Most