Câu 46: IIA-CFSA: Certified Financial Services Auditor

Which of the following is not a characteristic of a control environment?

1. A. Management communicates the importance of internal controls to all employees
2. B. Employees have a vague idea of their responsibilities; so they work in a flexible environment — đáp án hiện tại
3. C. Employees are held accountable for their performance
4. D. A system is in place to monitor controls on a regular basis