The control environment component of internal controls includes all of the following except:
A) Management's operating style.
B) Access to computer programs.
C) Organizational structure.
D) Human resource policies and practices.

Question

Quizplus · Accepted Answer

Access to computer programs is not a component of the control environment. The control environment includes factors such as management's operating style, the organizational structure, and human resource policies and practices. The access to computer programs falls under the information and communication component of internal controls.

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