Which of the following is not a control environment factor?

Question

Quizplus · Accepted Answer

Choice "D" is correct. Policies and procedures involving segregation of duties are control activities, not control environment factors. Choice "A" is incorrect. Participation of those charged with governance is a control environment factor. Choice "B" is incorrect. Hiring and advancement policies are part of human resource policies and practices, which are control environment factors. Choice "C" is incorrect. Management's approach toward business risks is part of its philosophy and operating style, which is a control environment factor.

Which of the Following Is Not a Control Environment Factor