Which of the Following Describes the Control Environment

Multiple Choice

Which of the following describes the control environment?

A) Internal auditors monitor company controls to safeguard assets, and external auditors monitor the controls to ensure that the accounting records are accurate.
B) The control environment is the "tone at the top" of the business.
C) The control environment is designed to ensure that the business's goals are achieved.
D) A company must identify its risks.