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mlee52381 mlee52381
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Discuss what is meant by the term "control environment" and identify four control environment subcomponents that the auditor should consider.
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Sociology: Compass for a New Social World

Sociology: Compass for a New Social World


Edition: 7th
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someonespecialsomeonespecial
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The control environment consists of the actions, policies, and procedures that reflect the overall attitudes of top management, directors, and owners of an entity about control and its importance to the entity. Subcomponents include:
•integrity and ethical values
•commitment to competence
•board of director or audit committee participation
•accountability
•organizational structure
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