Which of the following are considered control environment factors?

Question

Quizplus · Accepted Answer

Choice "c" is correct. Control environment factors include: 1. Communication and enforcement of integrity and ethical values. 2. Commitment to competence. 3. Participation of those charged with governance. 4. Management's philosophy and operating style. 5. Organizational structure. 6. Assignment of authority, responsibility, and accountability. 7. Human resource policies and practices. Choice "A" is incorrect. Detection risk is the risk that an auditor's procedures will lead to the conclusion that a material error does not exist in an account balance when, in fact, such error does exist. Choices "B" and "D" are incorrect, per the above.

Which of the Following Are Considered Control Environment Factors