Fraud Examination 4th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht ,Mark Zimbelman

Exercise 40

Which of the following is not a way that management can establish a good internal control environment
A) Having a clear organizational structure.
B) Proper training.
C) Communicating openly.
D) Appropriate hiring procedures.
E) All of the above are ways that management can establish a good internal control environment.