The control environment component of internal control includes all of the following except:
A)Management's philosophy and operating style.
B)Access to computer programs.
C)Organizational structure.
D)Human resource policies and practices.

Question

Quizplus · Accepted Answer

Access to computer programs is not a component of the control environment. The correct components of the control environment are management's philosophy and operating style, organizational structure, and human resource policies and practices.

The Control Environment Component of Internal Control Includes All of the Following