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    Auditing Assurance Services
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    Exam 6: Internal Control in a Financial Statement Audit
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    An Effective Control Environment
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An Effective Control Environment

Question 39

Question 39

Multiple Choice

An effective control environment:


A) identifies and responds to business risks.
B) creates a commitment to competence.
C) guarantees that all controls are followed as prescribed.
D) does not need an effective board of directors or internal audit function.

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