Which of the following is not one of the factors that make up the control environment?
A) accounting personnel
B) board of directors and audit committee
C) organizational structure
D) human resource policies and practices
E) assignment of authority and responsibility

Question

Quizplus · Accepted Answer

The control environment is a component of an organization's internal control framework, which is influenced by factors such as the board of directors and audit committee, organizational structure, human resource policies and practices, and the assignment of authority and responsibility. Accounting personnel, while important to the implementation of internal controls, are not considered a separate factor that makes up the control environment itself; they operate within the framework established by these factors.

Which of the Following Is Not One of the Factors