Which of the following components (elements) of an entity's internal control includes the development of personnel manuals documenting employee promotion and training policies?

Question

Quizplus · Accepted Answer

Choice "B" is correct. The control environment element of an entity's internal control relates to the tone of the organization, which includes human resource policies and practices. Choice "A" is incorrect. Monitoring activities assess the quality of internal control performance over time. Choice "C" is incorrect. The information and communication system relates to the identification, capture, and exchange of information. Choice "D" is incorrect. A quality control system is not a component of an entity's internal control.

Which of the Following Components (Elements) of an Entity's Internal