Which employees are the ones who must take final responsibility for the establishment and success of internal controls?

Question

Quizplus · Accepted Answer

Top executives have overall responsibility for establishing and maintaining effective internal controls within an organization. They set the tone at the top and are responsible for ensuring that internal controls are integrated into business processes at all levels of the organization. While lower-level employees play a role in implementing and following internal controls, the ultimate responsibility for their success falls on top executives.

Which Employees Are the Ones Who Must Take Final Responsibility