Which of the Following Is Not One of the Evaluations

Multiple Choice

Which of the following is not one of the evaluations of the control environment of an organization?

A) Whether management's philosophy and operating style promote effective internal control over financial reporting
B) Whether sound integrity and ethical values, particularly of top management, are developed and understood
C) Whether the Board or audit committee understands and exercises oversight responsibility over financial reporting and internal control
D) Whether the company has an anonymous hotline