The control environment in an internal control structure is the attitude and awareness of internal control by all employees.

Question

Quizplus · Accepted Answer

The control environment is indeed the attitude and awareness of internal control by the organization's employees at all levels. It is one of the five components of internal control defined by COSO (Committee of Sponsoring Organizations of the Treadway Commission). Other components include risk assessment, control activities, information and communication, and monitoring.

The Control Environment in an Internal Control Structure Is the Attitude