Which of the Following Audit Findings Would Have the Least

Multiple Choice

Which of the following audit findings would have the least impact (either positive or negative) on a department's control environment?

A) The department makes long-term investment risk decisions to maximize return on investment.
B) The department manager sets and demonstrates a tone of honesty and integrity in all business dealings.
C) Many department functions are duplicated or verified by other department employees.
D) Deficiencies were found in the appropriate authorization of transactions.