Which of the Following Would Have the Least Impact (Either

Which of the following would have the least impact (either positive or negative) on an assessment of a department's control environment?

A) The department managed long-term investments, including investment in derivatives and other financial instruments, to maximize return.
B) The department manager sets a tone of honesty and integrity in all business dealings and this tone is emulated by department personnel.
C) Many department functions were duplicated or verified by other department employees as part of the department's normal procedures.
D) Audit tests designed to verify compliance with control procedures detected a general failure to follow standard procedures for transaction authorization.