belongs to book: AUDITING & ASSURANCE SERVICES | A Systematic Approach|William F.Messier, Steven M.Glover, Douglas F. Prawitt|10th Edition| Chapter number:6| Question number:6.4
What are the factors that affect the control environment?
Factors affecting the control environment:
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Factors affecting the control environment:
- Communication and enforcement of integrity and ethical values.
- A commitment to competence.
- Participation of those charged with governance.
- Management's philosophy and operating style.
- Organizational structure.
- Assignment of authority and responsibility.
- Human resource policies and practices.
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