Accounting 26th Edition by Carl Warren ,Jim Reeve ,Jonathan Duchac

تمرين 37

A Internal control elements
Identify each of the following as relating to (a) the control environment, (b) control procedures, or (c) information and communication:
1. Organizational structure
2. Report of company's conformity with environmental laws and regulations
3. Proofs and security measures
B Internal control elements
Identify each of the following as relating to (a) the control environment, (b) control procedures, or (c) monitoring:
1. Hiring of external auditors to review the adequacy of controls
2. Personnel policies
3. Safeguarding inventory in a locked warehouse