Which of the following factors would most likely be considered an inherent limitation to an entity's internal control?
A)The complexity of the information processing system.
B)Human judgment in the decision making process.
C)The ineffectiveness of the board of directors.
D)The lack of management incentives to improve the control environment.

Question

Quizplus · Accepted Answer

Human judgment in the decision-making process is considered an inherent limitation to an entity's internal control because it can lead to errors or biases that are difficult to completely eliminate through control mechanisms.

Which of the Following Factors Would Most Likely Be Considered