What is the most important element in a control environment?
A) Management's communication
B) Management's role and example
C) The hiring process
D) The internal audit department

Question

Quizplus · Accepted Answer

Management's role and example is the most important element in a control environment as it sets the tone for the rest of the organization and influences employee behavior towards ethical and responsible conduct. Communication, hiring process, and internal audit department are important elements but are not as crucial as management's role and example.

What Is the Most Important Element in a Control Environment