The Control Environment Sets the Tone of an Organization and Influences

Multiple Choice

The control environment sets the tone of an organization and influences the control consciousness of its employees. The characteristics of an effective control environment are all of the following EXCEPT:

A) Management communicates the importance of internal controls to all employees.
B) A system is in place to monitor controls on a regular basis.
C) Employees are held accountable for their performance.
D) Employees don not have clearly defined responsibilities.