Specific components of the control environment to be aware of,as mentioned in ASA 315,do not include:
A)Organisational structure.
B)Distribution of responsibility.
C)Recruitment policies
D)IT policies

Question

Quizplus · Accepted Answer

ASA 315 focuses on understanding the entity and its environment, including its internal control. While organizational structure, distribution of responsibility, and recruitment policies are specific components of the control environment mentioned in ASA 315, IT policies, although important, are not explicitly listed as a specific component of the control environment in this standard.

Specific Components of the Control Environment to Be Aware Of,as