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    Certification
  3. Study Set
    Association Of international Certified Professional Accountants (AICPA)
  4. Exam
    Exam 1: CPA Auditing and Attestation Exam
  5. Question
    Which of the Following Items Does Not Pertain to the Control
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Which of the Following Items Does Not Pertain to the Control

Question 827

Question 827

Multiple Choice

Which of the following items does not pertain to the control environment?


A) Management's philosophy and operating style.
B) Participation of those charged with governance.
C) The accounting records.
D) Personnel policies and practices.

Correct Answer:

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