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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