Which of the following is not generally considered one of the factors that make up the control environment?
A) audit committee.
B) organisational structure.
C) accounting package used.
D) board of directors.

Question

Quizplus · Accepted Answer

The control environment, as part of an organization's internal control framework, typically includes factors such as the audit committee, organizational structure, and board of directors, which influence the overall attitude, awareness, and actions related to the internal control and financial reporting processes. The accounting package used, while important for financial transactions and records, is more of a tool or system choice rather than a fundamental aspect of the control environment itself.

Which of the Following Is Not Generally Considered One of the Factors