Which of the following is not a component of the control environment?
A)Integrity and ethical values.
B)Risk assessment.
C)Commitment to competence.
D)Organizational structure.

Question

Quizplus · Accepted Answer

Risk assessment is not a component of the control environment, it is a separate component of internal control. The other options are all components of the control environment, which includes the tone at the top set by management and the board, the organizational structure, and the policies and procedures established to ensure integrity, ethical behavior, and competence.

Which of the Following Is Not a Component of the Control