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The overall attitude and awareness of an entity’s board of directors concerning the importance of internal control usually is reflected in its
a. Computer-based controls.
b. System of segregation of duties.
c. Control environment.
d. Safeguards over access to assets.
Answer:C
(c). The requirement is to identify where the overall attitude and awareness of an entity’s board of directors concerning the importance of internal control is normally reflected. Answer (c) is correct because the control environment reflects the overall attitude, awareness, and actions of the board of directors, management, owners, and others concerning the importance of control and its emphasis in the entity.